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EIM

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

Effective Interest Method

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...

Liquidity Ratio

An accounting ratio that relates an entity's current assets, liquid assets, or highly liquid assets (absolute liquid assets) to its...

Net Credit Sales

The amount that results from deducting cash sales from total sales. In other words, it is equal to the net...

Cash Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on a cash basis-...

Accrual Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on an accrual basis-...

Joint Operator

A party to a joint operation that enjoys joint control (as to the joint arrangement) and as a result has...

Joint Operation

A joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to the arrangement) specific...

IV

It stands for intrinsic value; in the context of options (stock options) and similar instruments (tradable and non-tradable), it is...

Intrinsic Value

In the context of options (stock options) and similar instruments (tradable and non-tradable), it is the difference between the fair...