Search results
Results From The WOW.Com Content Network
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 .
In accounting, an accretion expense is a periodic expense recognized when updating the present value of a balance sheet liability, which has arisen from a company's obligation to perform a duty in the future, and is being measured by using a discounted cash flows ("DCF") approach. [1] See also Accretion (finance).
In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortization is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.
Financial accounting reports the results and position of business to government, creditors, investors, and external parties. Cost Accounting is an internal reporting system for an organisation's own management for decision making.
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 ...
Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent changes. 0–9. 80:125 rule; A.
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
To determine whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), [13] or the classical approach (based on three rules). [14] Whether a debit increases or decreases an account's net balance depends on what kind of account it is. The basic principle is that the account ...