Category: A

Definition Activity-Based Costing (ABC) is a financial management methodology that assigns costs to products and services based on the specific activities and resources they consume.

Definition Acquisition accounting is a method of recording and reporting the financial information of a company that has been purchased or merged with another business.

Definition Active management is an investment strategy where a fund manager or a team of professionals actively make decisions to buy, sell, or hold assets

Definition Acquisition premium refers to the extra amount, expressed as a percentage, that an acquiring company is willing to pay over the target company’s current

Definition The acid-test ratio, also known as the quick ratio, is a financial metric that evaluates a company’s short-term liquidity and its ability to meet

Definition Acquisition refers to the process by which one company purchases and takes ownership of another company, typically by buying a majority stake in its

Definition Acquisition cost refers to the total expense incurred in purchasing an asset, such as a financial instrument, physical property, or a business. It includes

Definition Accumulated Other Comprehensive Income (AOCI) is an accounting term under the equity section of a company’s balance sheet. It represents the cumulative total of

Definition The accumulation phase is a period in an investor’s life during which they build up their investment portfolio by regularly contributing funds to it

Definition An accrued liability is a financial obligation a company incurs over time, but has not yet paid or recorded in their accounts. These liabilities