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  2. Bid rigging - Wikipedia

    en.wikipedia.org/wiki/Bid_rigging

    Bid rigging is an illegal practice under the criminal or competition laws of most developed countries. Depending on the jurisdiction, it is punishable by fines, imprisonment or both. At a very basic level, there would likely be more competitive bidding if there were more firms present in a market, outside of a cartel, as evidence shows that ...

  3. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...

  4. Bidding - Wikipedia

    en.wikipedia.org/wiki/Bidding

    Joint bidding, [6] appearing in procurement tendering and auctions, is the practice of two or more similar firms submitting a single bid. Bidding consortia among potential competitors are the most common in public and private procurement and were used by some oil companies in U.S. auctions for offshore leases .

  5. Auction theory - Wikipedia

    en.wikipedia.org/wiki/Auction_theory

    Both the equilibrium and uniform bid distributions will support [0,1/2]. Jump-bidding; Suppose that the buyers' valuations are uniformly distributed on [0,1] and [0,2] and buyer 1 has the wider support. Then both continue to bid half their valuations except at v=1. The jump bid: buyer 2 jumps from bidding 1/2 to bidding 3/4.

  6. All-pay auction - Wikipedia

    en.wikipedia.org/wiki/All-pay_auction

    Another practical examples are the bidding fee auction and the penny raffle (pejoratively known as a "Chinese auction" [6]). Other forms of all-pay auctions exist, such as a war of attrition (also known as biological auctions [ 7 ] ), in which the highest bidder wins, but all (or more typically, both) bidders pay only the lower bid.

  7. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    In the FIFO example above, the company (Foo Co.), using LIFO accounting, would expense the cost associated with the first 75 units at $59, 125 more units at $55, and the remaining 10 units at $50. Under LIFO, the total cost of sales for November would be $11,800. The ending inventory would be calculated the following way:

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  9. Takeover - Wikipedia

    en.wikipedia.org/wiki/Takeover

    In business, a takeover is the purchase of one company (the target) by another (the acquirer or bidder).In the UK, the term refers to the acquisition of a public company whose shares are publicly listed, in contrast to the acquisition of a private company.

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