Search results for: “entities”
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Domestic Market
Financial Definition of Domestic Market Meaning of Domestic Market Part of a nation’s internal market representing the mechanisms for issuing and trading securities of entities domiciled within that nation. Compare external market and foreign […]
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Yellow Book
Yellow Book Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Yellow Book in a way that is easy for anybody to understand: Written by the GENERAL ACCOUNTABILITY OFFICE, the yellow book sets forth standards […]
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Underlying
The something that the parties agree to exchange in a derivative contract….
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Related Party
Related Party Transaction Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Related Party Transaction in a way that is easy for anybody to understand: Business or other transaction between persons who do […]
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Taxpayer Identification Number (TIN)
Taxpayer Identification Number (TIN) Definition (in the Accounting Vocabulary)The The New York State Society of Certified Public Accountants offers the following definition of Taxpayer Identification Number (TIN) in a way that is easy for anybody to understand: Any individual or other taxable […]
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Between
Intervening time, space, position or state v Johnson, 275 So. 405.
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Among
Can be used to mean mingled with or in the middle of, as in among the alien corn. But the word is more frequently used as the equivalent of between when more than two entities are involved, e.g., The remainder of my estate is to be divided […]
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Affiliated
adjectiveallied associated closely allied closely related confederated connected coupled federated incorporated intimately allied intimately related joined with leagued l…
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Accouple
To marry; married. …
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Purchase Method
Accounting for an acquisition using market value for the consolidation of the two entities’ net assets on the balance sheet. Generally, depreciation/amortization will increase for this method compared with pooling and will result in lower net income….
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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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Plan Sponsors
The entities that establish pension plans, including private business entities acting for their employees; state and local entities operating on behalf of their employees; unions acting on behalf of their members; and individuals representing themselves….
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Government Sponsored Enterprises
Privately owned, publicly chartered entities, such as the Student Loan Marketing Association, created by Congress to reduce the cost of capital for certain borrowing sectors of the economy including farmers, homeowners, and students….
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Foreign Market
Part of a nation’s internal market, representing the mechanisms for issuing and trading securities of entities domiciled outside that nation. Compare external market and domestic market….
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Consolidate, Consolidation
To consolidate means to combine into one unit and consolidation is the act or process of so combining. In corporate law, denotes the merger of two or more corporate entities so that a totally new corporation emerges and the constituent corporations cease to exist. See A kwell Corp. v Eiger, […]