INTERNATIONAL ACCOUNTING STANDARDS - IAS
Older set of standards which states some types of transactions and other events should reflect in financial statements. the Board of the International Accounting Standards Committee (IASC) used to issue IAS. But since 2001, the International Accounting Standards Board (IASB) has been issuing new set of standards called the international reporting standards (IFRS).
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Target Return
Pricing model used in valuing a business based on what an investor expects from any capital invested in the firm. It is computed by adding the amou ...
Remainder Man
An individual who receives the remaining principal in a trust account after all required payments have been made, such as those to the beneficiary ...
Average Collected Balance
The total average of the collected funds in a bank account in a month. The balance is calculated by adding the collected balance and dividing it by ...
Bankable Funds
Forms of payment that are accepted at financial institutions. Retailers and other organizations that directly accept payments from customers typica ...
Prudent-Person Rule
A legal maxim that restricts the discretion in a client's account to investments that a prudent person seeking reasonable income and preservati ...
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