Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and...
An equity issue by a firm that already has common stock outstanding (i.e., that is already listed), regardless of whether...
An issuance of securities by a company that already has had an initial public offering (IPO). It involves the sale...
A nonstandard derivative instrument which contains more than one elementary financial instrument or has complex, discontinuous, or leveraged payout patterns....
An accounting basis of recording transactions and events whereby recognition of revenues and expenses takes place when an economic exchange...
An accounting basis of recording transactions and events only when cash receipt/ payment is involved. More specifically, cash accounting is...
The premium or option price on the first leg of a compound option, i.e., on the call option (with the...
A financial ratio that relates the stock price on any given day to earnings per share: It indicates how much...
The premium or option price on the second leg of a compound option, i.e., on the put option (with the...
A hybrid of an equity derivative and a credit derivative which has identically the structure of a credit default swap...