It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...
An acronym for long-term debt; a company's debt obligations that mature (fall due) after one year or more (or beyond...
It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...
It stands for fair value spread; with respect to futures contracts, it is the difference between the fair value (FV)...
It stands for net operating profit; an entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or...
An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...
An abbreviation for narrowed-based index (narrow-based indice); an index that is composed of securities that are meant to represent a...
It stands for fiscal year option/ financial year option; an option that allows an entity to change its financial year...
It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...
It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...