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  2. Cooling-off period (consumer rights) - Wikipedia

    en.wikipedia.org/wiki/Cooling-off_period...

    Many U.S. states impose versions of those cooling-off period laws, and offer similar laws for an additional range of transactions, such as time share purchases and health club contracts. For example, California provides cooling-off periods for many consumer transactions, including insurance purchases, car warranties, dental services, and weight ...

  3. Cooling-off period - Wikipedia

    en.wikipedia.org/wiki/Cooling-off_period

    30-day cooling off period, a mediation or conciliation period required by law or contract before strike or lockout can go into effect; Cooling-off period (consumer rights), a period of time during which the purchaser may cancel a purchase; Quiet period, the time which a company making an IPO must be silent about it, so as not to inflate the ...

  4. Quiet period - Wikipedia

    en.wikipedia.org/wiki/Quiet_period

    In United States securities law, a quiet period is a period of time in which companies refrain from communicating with investors to avoid unfairly disclosing material, non-public information to certain investors when the company has not yet publicly communicated this information.

  5. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants. In addition to the SEC's rules and interpretive ...

  6. Red herring prospectus - Wikipedia

    en.wikipedia.org/wiki/Red_herring_prospectus

    The Preliminary (or Red Herring) Prospectus is distributed during the quiet period, before the registration statement has become effective with the Securities and Exchange Commission (SEC). Upon the registration becoming effective, a "Final Prospectus" is prepared and distributed which includes the final public offering price and the number of ...

  7. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    An example is an obligation to pay for goods or services received, where cash is to be paid out in a later accounting period. The amount is deducted from accrued expenses when it is paid. Accrued expenses share characteristics with deferred income (or deferred revenue ), except that deferred income involves cash received from a counterpart ...

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  9. Cost segregation study - Wikipedia

    en.wikipedia.org/wiki/Cost_segregation_study

    Under United States tax laws and accounting rules, cost segregation is the process of identifying personal property assets that are grouped with real property assets, and separating out personal assets for tax reporting purposes. According to the American Society of Cost Segregation Professionals, a cost segregation is "the process of ...