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Public Interest

The collective or overall well-being of a group/ community of people and institutions that are being served by professional accountants...

Backdoor Listing

A maneuver that is often used by a privately-held company which has failed to secure an exchange listing,. By backdoor...

AOCI

It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

Consumption Asset

An asset that is held primarily for consumption (end-user needs) and not usually for investment or resale. Examples include different...

Angel Investing

Investment in a venture enterprise that is financed by capital contributions from independent, wealthy investors. Those investors provide capital in...

All-Hands Meeting

The meeting of all members of an IPO team that takes place usually six to eight weeks before a company...

Aftermarket Support

The support that brokerage firms and market makers and their customers provide to a public offering that has resulted from...

Accumulated OCI

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

Accumulated Other Comprehensive Income

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

Total Comprehensive Income

The summation of net income and other comprehensive income. It is the change in equity during a period that is...