Accounting (Fundamental Analysis) Terms

  1. Future Capital Maintenance

  2. Future Income Tax

  3. Gap Amount

  4. Gap Analysis

  5. General And Administrative Expense - G&A

  6. General Ledger

  7. Generally Accepted Accounting Principles - GAAP

  8. Generally Accepted Auditing Standards - GAAS

  9. Generally Accepted Principles And Practices - GAPP

  10. Generational Accounting

  11. Gentry-De La Garza Model

  12. Global Crossing

  13. Global Industry Classification Standard - GICS

  14. Goodwill Impairment

  15. Government Accountability Office - GAO

  16. Government Accounting Standards Board - GASB

  17. Gross Acres

  18. Gross Earnings

  19. Gross Profit Margin

  20. Gross Working Capital

  21. Group Depreciation

  22. Group Of 24 - G-24

  23. Growth Accounting

  24. Guaranteed Minimum Pension - GMP

  25. Headline Earnings

  26. Hedge Accounting

  27. Held To Maturity Security

  28. Hierarchy Of GAAP

  29. High-Low Method

  30. Highest In, First Out - HIFO

  31. Highly Compensated Employee

  32. Hire Purchase

  33. Historical Cost

  34. Holder Of Record

  35. Horizontal Audit

  36. Impaired Capital

  37. Imputed Cost

  38. Imputed Value

  39. In-House

  40. Incestuous Dealing

  41. Income From Operations - IFO

  42. Income Smoothing

  43. Independent Auditor

  44. Indirect Method

  45. Ineligible Accounts

  46. Inflation Accounting

  47. Institute Of Chartered Accountants In England and Wales (ICAEW

  48. Institute Of Internal Auditors - IIA

  49. Institute Of Management Accountants - IMA

  50. Intangible Drilling Costs - IDC

  51. Interest Shortfall

  52. Interim Statement

  53. Internal Audit

  54. Internal Auditor

  55. Internal Capital Generation Rate - ICGR

  56. Internal Controls

  57. Internal Growth Rate

  58. International Accounting Standards - IAS

  59. International Federation Of Accountants - IFAC

  60. International Financial Reporting Standards - IFRS

  61. Interpretive Letter

  62. Intersegment Sales

  63. Inventory Accounting

  64. Inventory Reserve

  65. Inventory Turnover

  66. Inventory Write-Off

  67. Invested Capital

  68. Investment Canada Act - ICA

  69. Investment Center

  70. Investment Company

  71. Investment Interest Expense

  72. Invisible Assets

  73. Invisible Supply

  74. Invoice

  75. Irrelevant Cost

  76. IRS Publication 538

  77. IRS Publication 542

  78. Journal

  79. Junior Accountant

  80. Just In Case - JIC

  81. Just In Time - JIT

  82. Kanban

  83. Key Money

  84. Key Ratio

  85. Lady Godiva Accounting Principles - LGAP

  86. Lapping Scheme

  87. Last Fiscal Year - LFY

  88. Last Twelve Months - LTM

  89. Lease Payments

  90. Lease Utilization

  91. Leasehold

  92. Ledger Balance

  93. Level 1 Assets

  94. Level 2 Assets

  95. Liability

  96. Liability Ledger

  97. Liability Management

  98. LIFO Liquidation

  99. LIFO Reserve

  100. Like-For-Like Sales

Hot Definitions
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    One of two types of exchange-traded funds (ETFs) available for investors. Passive ETFs are index funds that track a specific benchmark, such as a SPDR. Unlike actively managed ETFs, passive ETFs are not managed by a fund manager on a daily basis.
  2. Walras' Law

    An economics law that suggests that the existence of excess supply in one market must be matched by excess demand in another market so that it balances out. So when examining a specific market, if all other markets are in equilibrium, Walras' Law asserts that the examined market is also in equilibrium.
  3. Market Segmentation

    A marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.
  4. Effective Annual Interest Rate

    An investment's annual rate of interest when compounding occurs more often than once a year. Calculated as the following:
  5. Debit Spread

    Two options with different market prices that an investor trades on the same underlying security. The higher priced option is purchased and the lower premium option is sold - both at the same time. The higher the debit spread, the greater the initial cash outflow the investor will incur on the transaction.
  6. Odious Debt

    Money borrowed by one country from another country and then misappropriated by national rulers. A nation's debt becomes odious debt when government leaders use borrowed funds in ways that don't benefit or even oppress citizens. Some legal scholars argue that successor governments should not be held accountable for odious debt incurred by earlier regimes, but there is no consensus on how odious debt should actually be treated.
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