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accrual

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 34 words.

An amount incurred as a charge in a given accounting period but not paid by the end of that period, e.g. the last quarter’s electricity charge. ...

accruals concept

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 146 words.

A fundamental *accounting concept recognized in the *Financial Reporting Standard Applicable in the UK and Republic of Ireland...

accrued benefits

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 73 words.

Benefits due under a *defined-benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to current earnings or protected final...

accrued income scheme

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 117 words.

An arrangement that applies in the UK to the disposal of interest-bearing securities. The purpose of the scheme is to prevent the avoidance of an income tax liability on ...

accrued interest

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 26 words.

The amount of interest earned by a bond or other security since the last interest payment, but not yet received. ...

accumulated depreciation

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 36 words.

The total amount of the *depreciation written off the cost price or valuation of a *fixed asset since it was brought into the balance sheet of an organization....

accumulated dividend

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 71 words.

A dividend that has not been paid to a holder of *cumulative preference shares and is carried forward (i.e. accumulated) to the next accounting period. It represents a liability to the...

accumulated profits

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 32 words.

The amount showing in the *appropriation of profits account that can be carried forward to the next year’s accounts, i.e. after paying dividends, taxes, and putting some to reserve....

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accumulating shares

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 68 words.

Ordinary shares issued to holders of ordinary shares in a company, instead of a dividend. Accumulating shares are a way of replacing annual income with capital growth; they avoid income tax...

accumulation

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 26 words.

The gradual purchase of a large number of shares or other securities, so as to increase an investor’s holding without driving up the share price....

accumulation area

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 19 words.

In *chartist analysis, a range in the price of a security that tends to attract buyers.

accumulation unit

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 43 words.

A unit in a *unit trust or an *investment trust in which dividends are ploughed back into the trust, after deducting income tax, enabling the value of the unit to increase. It is usually...

acid-test ratio

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 5 words.

ACII

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 10 words.

Abbreviation for Associate of the *Chartered Insurance Institute.

acquired goodwill

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 42 words.

*Goodwill acquired when a business is purchased as opposed to that which has been internally generated. Positive goodwill arises where the purchase cost exceeds the aggregate fair values of...

acquisition

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 22 words.

1. The purchase of an asset.

2. The process of taking a controlling interest in a business (see merger...

acquisition accounting

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 149 words.

The accounting procedures followed when one company is taken over by another. The *fair value of the purchase consideration should, for the purpose of consolidated financial statements, be...

across-the-board movement

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 27 words.

A movement in all sectors of a market, as when the shares of all companies listed on the stock market rise or fall in price....

ACSOI

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 144 words.

Abbreviation for Adjusted Consolidated Segment Operating Income: in the USA, a non-standard accounting metric in which marketing and customer acquisition costs are treated as ...

ACT

Jonathan Law.

in A Dictionary of Finance and Banking

March 2018; p ublished online March 2018 .

Reference Entry. Subjects: Banking; Social Sciences; Economics. 16 words.

1. Abbreviation for *Association of Corporate Treasurers.

2. Abbreviation for *advance corporation tax.