Tag: reporting

Hart-Scott-Rodino Antitrust Improvements Act Of 1976

What is 'Hart-Scott-Rodino Antitrust Improvements Act Of 1976' A U.S. law enacted by President Ford that requires large companies to file a...

Handelsgesetzbuch (HGB)

What is 'Handelsgesetzbuch - HGB' A law that governs the primary commercial code for companies in Germany. Included in the law is...

Impaired Asset

What is an 'Impaired Asset' An impaired asset is a company's asset that has a market price less than the value listed...

Impaired Capital

What is 'Impaired Capital' 1. When a bank's actual assets are worth less than their stated value. When a bank has impaired...

Management Investment Company

What is 'Management Investment Company' A formal name for a company that sells and manages a portfolio of securities. A management investment...

Management Audit

DefinitionManagement Audit is a systematic examination of decisions and actions of the management to analyse the performance. Management audit involves the review of managerial...

Management Discussion and Analysis (MD&A)

What is the 'Management Discussion and Analysis - MD&A' Management discussion and analysis (MD&A) is the section of a company's annual report...

Absorption Costing

DefinitionTotal absorption costing is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just...

Abandoned Property

What is 'Abandoned Property' Assets such as cash, stocks, bonds, mutual funds, uncashed checks, land, life insurance policies and the contents of...

Real-Time Trade Reporting

What is 'Real-Time Trade Reporting' A requirement imposed on market makers (and in some instances, non market makers) to report each trade...

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