Finance

Startup Costs: General Expenses Incurred When Starting a New Business
A comprehensive exploration of the various expenses involved in starting a new business, including historical context, types of startup costs, and practical considerations.
Startups: New Business Ventures in Emerging Industries
An in-depth exploration of startups, focusing on their role as new business ventures within emerging industries. This entry covers definitions, characteristics, types, examples, historical context, and more.
State Boards of Accountancy: Regulatory Bodies for Accounting Professionals
State Boards of Accountancy are regulatory bodies at the state level responsible for licensing and overseeing accounting professionals, ensuring public trust through adherence to rigorous standards.
State Earnings Related Pension: Defined Benefit Pension Scheme
The State Earnings Related Pension Scheme (SERPS), also known as the State Second Pension (S2P), is a government program in the UK designed to provide additional pension income based on an individual's earnings over their working life.
State Earnings-Related Pension Scheme: Understanding SERPS
Detailed overview of the State Earnings-Related Pension Scheme (SERPS), its historical context, functionality, key events, importance, and ongoing impact on pensions in the UK.
State Franchise Tax: Definition and Overview
State Franchise Tax is a levy imposed by a state on LLCs and other business entities for the privilege of operating within that state. It is not based on income but on the entity's net worth or capital.
State Second Pension (SSP): The Former Additional Earnings-Related Component of the State Pension
The State Second Pension (SSP) was an additional earnings-related component of the State Pension in the UK, designed to provide higher benefits for lower and moderate earners. This article explores its historical context, types, key events, and more.
State Second Pension (S2P): A Comprehensive Overview
The State Second Pension (S2P) is a UK government pension scheme that replaced SERPS in 2002, offering increased benefits for low earners and individuals with interrupted work records.
State Securities Regulations: Laws Governing Securities Transactions Within a Specific State
State securities regulations are legal frameworks imposed by individual states in the United States to govern the sale and trading of securities. These regulations ensure investor protection, maintain market integrity, and facilitate fair and transparent securities markets.
State-Chartered Bank: Definition and Overview
A State-Chartered Bank is a financial institution that receives its charter and regulatory oversight from a state government, encompassing both member and nonmember banks.
State-Owned Company: Comprehensive Overview
A detailed examination of State-Owned Companies, including their history, types, key events, importance, and applicability, along with examples, considerations, and related terms.
Statement Date: The Date When the Billing Statement is Issued
The specific date when the billing statement is generated and issued to the customer, often close to but not identical to the cycle date.
Statement of Cash Flows: Detailed Financial Statement
The Statement of Cash Flows, a key financial document, provides detailed information on a company's cash inflows and outflows over a specific period, helping stakeholders understand the liquidity and solvency of the business.
Statement of Cash Flows vs. Income Statement: An In-depth Comparison
The Statement of Cash Flows and the Income Statement are essential financial documents that offer unique insights into a company's performance. This article distinguishes between the two by emphasizing their individual purposes, methodologies, and the differences between cash transactions and accrual accounting.
Statement of Changes in Equity: Overview and Detailed Explanation
An in-depth examination of the Statement of Changes in Equity, including its definition, historical context, types, key components, examples, and related terms.
Statement of Changes in Financial Position: Understanding Cash-Flow Statements
A comprehensive guide to the Statement of Changes in Financial Position, including its historical context, types, key events, explanations, formulas, diagrams, importance, examples, and related terms.
Statement of Comprehensive Income: Detailed Overview and Importance
An in-depth exploration of the Statement of Comprehensive Income, its historical context, importance, components, and examples within financial reporting.
Statement of Financial Accounting Concepts: Fundamental Financial Accounting Concepts
An in-depth exploration of the Statement of Financial Accounting Concepts (SFAC), issued by the Financial Accounting Standards Board (FASB) to identify the fundamental principles of financial accounting and reporting in the USA.
Statement of Financial Accounting Standards (SFAS): Detailed Financial Accounting Guidelines
A comprehensive guide to the Statement of Financial Accounting Standards (SFAS), including historical context, key events, importance, and examples. Explore the intricacies of SFAS, its applicability, and related terms.
Statement of Financial Position: Comprehensive Overview
An in-depth exploration of the Statement of Financial Position, also known as a Balance Sheet, its historical context, categories, key events, and detailed explanations.
Statement of Income and Retained Earnings: Financial Reporting Simplified
A comprehensive look at the Statement of Income and Retained Earnings, covering its definition, historical context, key events, mathematical models, importance, applicability, examples, and much more.
Statement of Movements in Shareholders' Funds: Comprehensive Overview
A detailed explanation of the Statement of Movements in Shareholders' Funds, covering historical context, key components, and its importance in financial reporting.
Statement of Principles: Conceptual Framework for UK Accounting Standards
A detailed guide to the Statement of Principles first issued by the Accounting Standards Board in 1995, which outlines the foundational concepts and frameworks for UK accounting standards.
Statement of Recognized Income and Expense: An Overview
An in-depth exploration of the Statement of Recognized Income and Expense (SORIE), its historical context, components, significance in financial reporting, and transition to the Statement of Comprehensive Income.
Statement of Recommended Practice: Comprehensive Guidance on Accounting Practices
In the UK, a Statement of Recommended Practice (SORP) is a non-mandatory document providing guidelines on accounting topics relevant to specific industries or sectors. These statements, issued by recognized industry bodies and approved by the Financial Reporting Council, help standardize accounting practices and ensure compliance with higher-level regulations.
Statement of Standard Accounting Practice: Comprehensive Overview
A detailed analysis of the Statements of Standard Accounting Practice (SSAP) issued by the Accounting Standards Committee between 1971 and 1990, covering its history, key standards, applications, and evolution.
Statement of Total Recognized Gains and Losses: Comprehensive Income
A financial statement that showcases the increase or decrease in shareholders' equity from all recognized gains and losses during a given period, excluding shareholder transactions.
Statement on Auditing Standards: Essential Guidelines in Auditing
An in-depth look at the Statement on Auditing Standards (SAS) issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). Covering their historical context, types, key events, and detailed explanations.
Statement on Auditing Standards (SAS): Detailed Guidelines for Auditors
Statement on Auditing Standards (SAS) provide detailed guidelines for auditors issued by the Auditing Standards Board (ASB) and other auditing bodies to ensure the integrity and quality of financial audits.
Statement on Internal Auditing Standards: Internal Responsibilities in Auditing
An in-depth exploration of Statements on Internal Auditing Standards (SIAS) issued by the Institute of Internal Auditors, their importance, types, historical context, and applicability.
States of the World: Understanding Future Economic Outcomes
A comprehensive exploration of the possible future outcomes for an economy with uncertainty, examining historical context, types, key events, models, applicability, and related terms.
Static Budget: An In-Depth Analysis
A comprehensive exploration of Static Budgets, their historical context, types, key events, importance, and real-world applicability. Includes mathematical models, charts, related terms, and FAQs.
Static Pricing: A Fixed Price Model
Static Pricing is a pricing strategy where the price of a product or service remains constant, regardless of changes in market conditions, demand, or supply.
Statistical Arbitrage: Identifying Price Disparities Using Statistical Methods
Statistical Arbitrage is a trading strategy that involves identifying and exploiting price disparities between related securities using statistical methods.
Statutory Accounts: Legally Required Financial Statements
An in-depth exploration of statutory accounts, which are financial statements mandated by law for businesses to prepare and file. This entry delves into their history, types, requirements, key events, and importance.
Statutory Audit: Regulatory Audit Requirements and Practices
An audit of a company as required by law, aimed at ensuring the accuracy and fairness of financial statements, exempting small companies based on set criteria.
Statutory Audit Directive: Enhancing Public Confidence in Auditing
An EU directive aimed at increasing accountability and improving public confidence in the auditing profession, comparable to the US Sarbanes-Oxley Act.
Statutory Damages: Prescribed Legal Compensation
An in-depth examination of statutory damages, a legal concept involving compensation prescribed by statute rather than calculated based on actual harm.
Statutory Liquidity Ratio (SLR): Mandatory Reserve Requirement for Banks
The Statutory Liquidity Ratio (SLR) is a mandatory reserve requirement that banks must maintain, ensuring financial stability and liquidity in the banking system.
Statutory Maternity Pay: A Comprehensive Overview
An in-depth look into Statutory Maternity Pay (SMP), its history, types, key events, formulas, importance, and applicability.
Statutory Total Income: Comprehensive Overview
An in-depth exploration of statutory total income, its calculation, relevance in taxation, and its impact on financial planning.
Steady State: A Dynamic Equilibrium in Economics
In economics, a state of a dynamic economy where certain characteristics do not change over time. In neoclassical economics, this is the state with a constant capital-labor ratio. This implies that per capita quantities of output and consumption are also constant, whereas the levels of capital stock, output, and consumption in the steady state grow at the rate of population growth.
Stealth Tax: Hidden Fiscal Measures
A detailed exploration of stealth tax: hidden fiscal measures that increase tax burden without direct visibility.
Step Increase: Periodic Wage Adjustments
An in-depth exploration of step increases, including their historical context, types, applications, and significance in the job market.
Stepped Cost: Semi-Fixed Cost Explained
A detailed exploration of stepped costs, their characteristics, implications in budgeting and financial planning, and real-world examples.
Sterilization: Method for Managing Domestic Money Supply
Sterilization is a method by which a central bank prevents balance-of-payments surpluses or deficits from affecting the domestic money supply, often through the buying and selling of securities.
Sterling: British Currency and High-Quality Silver
Sterling: A term referring to the British currency and a classification of high-quality silver used in various applications.
Sterling: The UK Currency
An in-depth exploration of the UK currency Sterling, its historical context, significance, and related financial concepts.
Sterling Area: An Historical Monetary Bloc
An in-depth look at the Sterling Area, a group of countries linked by their currencies to the British Pound and their economic interconnections from the inter-war period to the mid-20th century.
Sterling M3: Comprehensive Guide
An in-depth look at Sterling M3, a former measure of broad money in the UK, including its components, historical context, importance, and applicability.
Sterling Overnight Index Average (SONIA): A Benchmark for Interest Rates
An in-depth exploration of the Sterling Overnight Index Average (SONIA), its significance in financial markets, historical context, calculation, and impact on various sectors.
Stewardship: Guardian of Resources and Accountability
A traditional approach to accounting that places an obligation on stewards or agents to provide relevant and reliable financial information relating to resources over which they have control but which are owned by others, such as shareholders.
Stickiness: Economic Inertia in Variables
An exploration of the economic concept of stickiness, explaining why certain variables, notably prices and wages, resist changes despite shifts in supply and demand. Factors such as long-term contracts and menu costs contribute to this phenomenon.
Sticky Prices: A Comprehensive Exploration
Understanding the concept of Sticky Prices in Economics, including historical context, implications, examples, and related terms.
Stock: Understanding the Financial Instrument
A detailed exploration of stocks, covering definitions, historical context, types, key events, mathematical models, charts, importance, applicability, examples, related terms, interesting facts, famous quotes, FAQs, and more.
Stock Appreciation: Understanding Changes in Stock Value
Stock appreciation refers to the part of the change in the value of stocks held by a business due to price changes. It is influenced by commodity prices, economic factors, and market dynamics.
Stock Broker: A Crucial Intermediary in Financial Markets
Comprehensive overview of stock brokers, including their roles, types, responsibilities, historical context, and relevance in modern finance.
Stock Budgets: Comprehensive Guide
Detailed guide on stock budgets, their importance, types, key events, formulas, examples, and applications in budgetary control.
Stock Company: A Comprehensive Overview
A detailed examination of a Stock Company, an entity whose ownership is distributed into shares of stock that can be publicly traded. Understanding its definition, types, historical background, and significance in the modern economic landscape.
Stock Connect Programs: Mechanisms for Cross-Border Trading
Stock Connect Programs are mechanisms like the Shanghai-Hong Kong Stock Connect that allow cross-border trading of stocks, bridging markets and offering new investment opportunities.
Stock Control: Comprehensive Inventory Management
Stock Control encompasses the strategies and processes used to manage inventory efficiently, ensuring adequate supply levels, reducing costs, and meeting customer demands.
Stock Dividend: An In-depth Exploration
An extensive exploration into the concept of stock dividends, their types, historical context, importance, applicability, and various other facets.
Stock Exchange: A Comprehensive Guide to Securities Trading
An in-depth article exploring the history, types, key events, functionalities, importance, and various aspects of stock exchanges around the world.
Stock Exchange: A Gateway to Financial Markets
An in-depth exploration of stock exchanges, where company shares and government stocks are traded. Covering their historical development, functioning, importance, and impact on the global economy.
Stock Exchange Automated Quotation System: Overview and Significance
An in-depth look at the Stock Exchange Automated Quotation System (SEAQ), its historical context, significance in trading, functionality, and related concepts.
Stock Exchange Listing: A Comprehensive Guide
Detailed information on stock exchange listings including historical context, types, key events, processes, importance, and much more.
Stock Exchange Trading System: An Overview
An in-depth look into the Stock Exchange Trading System (SETS), its history, functionalities, importance, and practical applications in modern financial markets.
Stock Index: A Benchmark for Market Performance
A stock index is a statistical measure that represents the value and performance of a specific group of stocks within a market, providing investors with insights into the overall market trends or sectors.
Stock Ledger: Comprehensive Guide to Inventory Accounting
The stock ledger is an essential accounting tool that records the movements of inventories. It tracks receipts and issues of material, as well as the balance in hand, both in terms of quantities and values.
Stock Liquidity: Understanding Market Fluidity
Stock Liquidity refers to how easily stocks can be bought or sold in the market, directly influenced by the free transferability of interest.
Stock Market: A Comprehensive Overview
An in-depth exploration of the Stock Market, its historical context, key events, mechanisms, types, importance, and applicability.
Stock Market: An In-Depth Overview
The Stock Market is a crucial component of the global economy, facilitating the buying and selling of stocks and other securities.
Stock Market Analysis: Methods and Importance
Stock Market Analysis encompasses the evaluation of securities, markets, and economies to inform investment decisions.
Stock Market Sector vs. Economic Sector: Understanding the Difference
A comprehensive explanation of the differences between stock market sectors and economic sectors, including definitions, examples, and special considerations.

Finance Dictionary Pro

Our mission is to empower you with the tools and knowledge you need to make informed decisions, understand intricate financial concepts, and stay ahead in an ever-evolving market.