Search results for: “financial reporting”
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Prudential Regulation
Prudential regulation in Global Commerce Policy In this regard, prudential regulation is: in financial services, terms used to describe an objective of market regulation by authorities to protect investors and depositors or to avoid instability or crises. Prudential measures require banks and […]
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Contribution “program Contributionâ€
What is the meaning of Contribution program Contribution ? A definition of Contribution program Contribution is provided here: A contribution is a condition transfer payment to an organization for a specified purpose, the conditions of which must be defined in a contribution […]
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Contribution “program Contributionâ€
What is the meaning of Contribution program Contribution ? A definition of Contribution program Contribution is provided here: A contribution is a condition transfer payment to an organization for a specified purpose, the conditions of which must be defined in a contribution […]
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Accountant
Legal Definition and Related Resources of Accountant Meaning of Accountant One who is versed In accounts. A person or officer appointed to keep the accounts of a public company. A certified public accountant is one who is certified by proper authority […]
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Stock Options
Stock Options Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Stock Options in a way that is easy for anybody to understand: Right to purchase or sell a specified number of shares of stock at specified […]
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Backup Withholding
United States Tax Concept of Backup Withholding Backup Withholding is income tax that is withheld from investment income such as interest and dividends to ensure that the tax is collected. Banks and other financial institutions are required to report to the IRS all interest and dividends paid […]
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Pooling Of Interests
An accounting method for reporting acquisitions accomplished through the use of equity. The combined assets of the merged entity are consolidated using book value, as opposed to the purchase method, which uses market value. The merging entities’ financial results are combined as though the […]
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Opinion Shopping
A practice prohibited by the SEC which involves attempts by a corporation to obtain reporting objectives by following questionable accounting principles with the help of a pliable auditor willing to go along with the desired treatment….
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Foreign Currency Translation
The process of restating foreign currency accounts of subsidiaries into the reporting currency of the parent company in order to prepare consolidated financial statements….
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Flow-Through Method
The practice of reporting to shareholders using straight-line depreciation and accelerated depreciation for tax purposes and flowing through the lower income taxes actually paid to the financial statement prepared for shareholders….
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Earnings Per Share (Eps)
EPS, as it is called, is a company’s profit divided by its number of outstanding shares. If a company earned $2 million in one year had 2 million shares of stock outstanding, its EPS would be $1 per share. The company often uses a weighted average of shares outstanding over the reporting term….
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Dividends Per Share
Amount of cash paid to shareholders expressed as dollars per share….
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Differential Disclosure
The practice of reporting conflicting or markedly different information in official corporate statements including annual and quarterly reports and the 10-Ks and 10-Qs….
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Convention Statement
An annual statement filed by a life insurance company in each state where it does business in compliance with that state’s regulations. The statement and supporting documents show, among other things, the assets, liabilities, and surplus of the reporting company….