What are Financial ratios?
Investorline A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise’s financial statements. Often used in accounting, there are many standard ratios…
Financial stability ratios
An accounting ratio is made by dividing one account item into another. The aim is to obtain a comparison that is easy and beneficial to interpret. Financial stability ratios are…
List of FASB pronouncements
This article is a list of Financial Accounting Standards Board (FASB) pronouncements, which comprise Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical…
What is Depreciation?
Depreciation refers to two very different but related concepts: the decline in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which…
What do you understand by Repo?
A repurchase agreement, also known as a repo, RP, or sale and repurchase agreement, is the sale of securities together with an agreement for the seller to buy back the…
What is Asset Management Company?
An Asset Management Company (AMC) is an investment management firm that invests the pooled funds of retail investors in securities in line with the stated investment objectives. For a fee,…
What do you understand by Accountancy?
Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers.The communication is generally in the form of financial statements that show…
Foreign exchange market
The foreign exchange market (forex, FX, or currency market) is a global, worldwide decentralized financial market for trading currencies. Financial centers around the world function as anchors of trading between…
Over-the-counter (finance)
Within the derivatives markets, many products are traded through exchanges. An exchange has the benefit of facilitating liquidity and also mitigates all credit risk concerning the default of a member…
Spot market
The spot market or cash market is a public financial market, in which financial instruments or commodities are traded for immediate delivery. It contrasts with a futures market in which…