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Dumping, in economics, is a form of predatory pricing, especially in the context of international trade.It occurs when manufacturers export a product to another country at a price below the normal price with an injuring effect.
Download as PDF; Printable version; In other projects Wikidata item; ... Pages in category "Dumping (pricing policy)" The following 9 pages are in this category, out ...
Gastric dumping syndrome, when intestines fill too quickly with undigested food from the stomach; Homeless dumping, medical workers releasing homeless patients on the streets; Emergency Medical Treatment and Active Labor Act, a 1986 act of the U.S. Congress to prevent "patient dumping" or the refusal to treat people because of inability to pay
International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard (IFRS) adopted by the International Accounting Standards Board (IASB). It prescribes the criteria for selecting and changing accounting policies, accounting for changes in estimates and ...
Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.
Risk accounting is an extension of management accounting, aiming to enhance corporate reporting by measuring and documenting the potential future financial effects of various non-financial risks. [ 1 ] [ 3 ] [ 4 ] These include cyber , supply chain , operational , environmental , geopolitical , conduct, fraud, model, and other types of risks.
Circular trading is a type of securities fraud that can take place in stock markets, causing price manipulation and often related to pump and dump schemes. [1] Circular trading occurs when identical buy and sell orders are entered at the same time with the same number of shares and the same price. As a result, there is no change in ownership of ...
In public corporate finance, a "critical accounting policy" is a policy of a firm or industry that is considered to have a notably high subjective element and that has a material impact on the organization's financial statements. Such policies are often mandated to be described in detail in specific sections of a company's annual or quarterly ...