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Anti-Takeover Defenses

Takeover is the purchase of a business/ company (the target/ acquiree/ acquired) by another (the acquirer). A privately held company...

Antitakeover Defenses

Takeover is the purchase of a business/ company (the target/ acquiree/ acquired) by another (the acquirer). A privately held company...

Concept of Originator in Islamic Finance

An originator (of sukuk or similar instruments) is an Islamic financial institution (IFI) or other institution that issues sukuk under...

New Classification of Income and Expenses

For a company’s main business activities, income and expenses arising during a specific period of time are classified into three...

Comparability in Accounting

In accounting, comparability refers to the quality of accounting information that makes an entity’s reporting about its performance, from different...

Characteristics of a Non-Financial Variable Specific to a Contracting Party

A non-financial variable specific to a party is an item whose value or performance changes in reaction to non-financial risks...

Characteristics of Derivatives

A derivative is a financial instrument or agreement/ contract whose value changes in reaction to the change in a specific...

Intangible Alternative Assets: Types and Examples

An intangible alternative asset is a subcategory of alternative assets, which constitutes an asset class consisting of assets not classified...

Difference Between Cross Listing and Dual Listing

Cross listing (or secondary listing) is a type of listing whereby the share of a company is listed on one...

Main Types of Alternative Assets

Alternative assets are a category of assets/ investments that do not belong to the traditional or classic asset classes. More...