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The law of the country, state, or locality where the matter under litigation took place. Usually used in contract law, to determine which laws govern the contract. / ˈ l ɛ k s ˈ l oʊ s aɪ / lex scripta: written law Law that specifically codifies something, as opposed to common law or customary law. liberum veto: free veto
In finance, the term accretion refers to a positive change in value following a transaction; it is applied in several contexts. When trading in bonds , accretion is the capital gain expected when a bond is bought at a discount to its par value , [ 1 ] given that, it is expected to mature at par .
See also Accretion (finance). In particular, "accretion expense" is a phrase used in topic 410-20 of the United States GAAP Codification of Accounting Standards (SFAS 143), which describes the reporting of asset retirement obligations. This kind of liability typically has a long and predetermined life on a company's balance sheet, and hence, as ...
The primary formula for calculating the interest accrued in a given period is: = where is the accrued interest, is the fraction of the year, is the principal, and is the annualized interest rate.
Firms must recognize the ARO liability in the period in which it was incurred, such as at the time of acquisition or construction. The liability equals the present value of the expected cost of retirement/remediation. An asset equal to the initial liability is added to the balance sheet, and depreciated over the life of the asset. The result is ...
Accretion/dilution analysis is a type of M&A financial modelling performed in the pre-deal phase to evaluate the effect of the transaction on shareholder value and to check whether EPS for buying shareholders will increase or decrease post-deal. [2]
A Law Reference Collection, 2011, ISBN 1624680003 and ISBN 978-1-62468-000-7 Trinxet, Salvador. Trinxet Reverse Dictionary of Legal Abbreviations and Acronyms , 2011, ISBN 1624680011 and ISBN 978-1-62468-001-4 .
Accretion (coastal management), the process where coastal sediments return to the visible portion of the beach following storm erosion; Accretion (geology), the increase in size of a tectonic plate by addition of material along a convergent boundary; Accretionary wedge