Accounting (Fundamental Analysis) Terms

  1. Future Income Tax

  2. Gap Amount

  3. Gap Analysis

  4. General And Administrative Expense - G&A

  5. General Ledger

  6. Generally Accepted Accounting Principles - GAAP

  7. Generally Accepted Auditing Standards - GAAS

  8. Generally Accepted Principles And Practices - GAPP

  9. Generational Accounting

  10. Gentry-De La Garza Model

  11. Global Crossing

  12. Global Industry Classification Standard - GICS

  13. Goodwill Impairment

  14. Government Accountability Office - GAO

  15. Government Accounting Standards Board - GASB

  16. Gross Acres

  17. Gross Earnings

  18. Gross Profit Margin

  19. Gross Working Capital

  20. Group Depreciation

  21. Group Of 24 - G-24

  22. Growth Accounting

  23. Guaranteed Minimum Pension - GMP

  24. Headline Earnings

  25. Hedge Accounting

  26. Held To Maturity Security

  27. Hierarchy Of GAAP

  28. High-Low Method

  29. Highest In, First Out - HIFO

  30. Highly Compensated Employee

  31. Hire Purchase

  32. Historical Cost

  33. Holder Of Record

  34. Horizontal Audit

  35. Impaired Capital

  36. Imputed Cost

  37. Imputed Value

  38. In-House

  39. Incestuous Dealing

  40. Income From Operations - IFO

  41. Income Smoothing

  42. Independent Auditor

  43. Indirect Method

  44. Ineligible Accounts

  45. Inflation Accounting

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

  47. Institute Of Internal Auditors - IIA

  48. Institute Of Management Accountants - IMA

  49. Intangible Drilling Costs - IDC

  50. Interest Shortfall

  51. Interim Statement

  52. Internal Audit

  53. Internal Auditor

  54. Internal Capital Generation Rate - ICGR

  55. Internal Controls

  56. Internal Growth Rate

  57. International Accounting Standards - IAS

  58. International Federation Of Accountants - IFAC

  59. International Financial Reporting Standards - IFRS

  60. Interpretive Letter

  61. Intersegment Sales

  62. Inventory Accounting

  63. Inventory Reserve

  64. Inventory Turnover

  65. Inventory Write-Off

  66. Invested Capital

  67. Investment Canada Act - ICA

  68. Investment Center

  69. Investment Company

  70. Investment Interest Expense

  71. Invisible Assets

  72. Invisible Supply

  73. Invoice

  74. Irrelevant Cost

  75. IRS Publication 538

  76. IRS Publication 542

  77. Journal

  78. Junior Accountant

  79. Just In Case - JIC

  80. Just In Time - JIT

  81. Kanban

  82. Key Money

  83. Key Ratio

  84. Lady Godiva Accounting Principles - LGAP

  85. Lapping Scheme

  86. Last Fiscal Year - LFY

  87. Last Twelve Months - LTM

  88. Lease Payments

  89. Lease Utilization

  90. Leasehold

  91. Ledger Balance

  92. Level 1 Assets

  93. Level 2 Assets

  94. Liability

  95. Liability Ledger

  96. Liability Management

  97. LIFO Liquidation

  98. LIFO Reserve

  99. Like-For-Like Sales

  100. Limit Order Book

Hot Definitions
  1. Amplitude

    The difference in price from the midpoint of a trough to the midpoint of a peak of a security. Amplitude is positive when calculating a bullish retracement (when calculating from trough to peak) and negative when calculating a bearish retracement (when calculating from peak to trough).
  2. Ascending Triangle

    A bullish chart pattern used in technical analysis that is easily recognizable by the distinct shape created by two trendlines. In an ascending triangle, one trendline is drawn horizontally at a level that has historically prevented the price from heading higher, while the second trendline connects a series of increasing troughs.
  3. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  4. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  5. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  6. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
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