Tag: standard

Hedge Accounting

Hedge Accounting

What is 'Hedge Accounting' Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated...

Yield Variance

What is 'Yield Variance' Yield variance is the difference between actual output and standard output of a production or manufacturing process, based...

In Specie

What does 'In Specie' mean In specie is a phrase describing the distribution of an asset in its present form, rather than...

Nationally Recognized Statistical Ratings Organization (NRSRO)

What is 'Nationally Recognized Statistical Ratings Organization - NRSRO' The formal term to describe credit rating agencies that provide credit ratings that...

Absorbed Account

What is 'Absorbed Account' An account that has been combined or that has merged with another related account. Accounts are often absorbed...

Above The Line Deduction

DefinitionIn the United States tax law, an above-the-line deduction is a deduction that the Internal Revenue Service allows a taxpayer to subtract from his...

Sharpe Ratio

DefinitionIn finance, the Sharpe ratio is a way to examine the performance of an investment by adjusting for its risk. The ratio measures the...

Sales Mix Variance

What is the 'Sales Mix Variance' Sales mix variance is the difference between a company’s budgeted sales mix and the actual sales...

Sales Price Variance

What is 'Sales Price Variance' The difference between the amount of money a business expects to sell its products or services for...
sampling distribution

Sampling Distribution

What is a sampling distribution A sampling distribution is a function that shows how a statistic varies across different samples of data drawn from a...

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