ARIMAX, short for AutoRegressive Integrated Moving Average with eXogenous variables, is a versatile time series forecasting model that integrates external (exogenous) variables to enhance prediction accuracy.
The arising basis of taxation refers to the tax principle where all income is subject to taxation regardless of where it is received or earned.
An arm's length transaction refers to a deal where the buyers and sellers act independently and have no relationship to each other. Such transactions are conducted to ensure fairness in pricing and in the preparation of financial statements.
The Arm's Length Principle is a standard used to ensure that the conditions of a transaction between related parties mirror those which would be made between independent entities, reflecting true market value.
Arm's-length price is the price agreed upon by two unrelated and independent parties in a transaction, free from any influence or duress. This concept is crucial for determining taxable liability in international trade and for establishing fair transfer pricing among subsidiaries of multinational companies.
An in-depth exploration of the Arm’s Length Principle, its significance in ensuring that all transactions are conducted fairly and transparently as if the parties were unrelated.
The Arms-length Principle ensures that transactions between related parties are conducted as if they were unrelated, aiming for fairness and market conformity.
A comprehensive guide to the Accounting Rate of Return (ARR), including its historical context, calculation methods, importance, applicability, examples, related terms, comparisons, and more.
Explore the definition, historical context, types, key events, detailed explanations, and importance of arrangements in finance and law. Understand intermediary roles in transactions, models, examples, and more.
Detailed examination of arrears as a liability that remains unpaid by its due date, including historical context, types, key events, formulas, examples, related terms, and more.
Explore the concept of arrears, its historical context, types, key events, explanations, importance, applicability, examples, related terms, comparisons, interesting facts, famous quotes, and more.
A comprehensive exploration of the Arrow–Debreu Economy model, detailing its development, key principles, significance, and applications in economic theory and finance.
An in-depth exploration of Arrow–Debreu State Prices, encompassing historical context, key models, and applications in economics and finance.
Comprehensive overview of Articulated Accounts, their historical context, application in modern accounting, key elements, formulas, examples, and related terms.
ARV, or After Repair Value, is the estimated value of a property after renovations are completed. It is a crucial metric used in real estate investing and financing.
An in-depth look at the term 'As Per Advice' used in bills of exchange, including its historical context, significance, examples, related terms, and more.
The Associate of the Society of Actuaries (ASA) is a credential granted by the Society of Actuaries to individuals who have met the necessary educational and experience requirements. This designation is a significant step towards becoming a Fellow of the Society of Actuaries (FSA).
The Accounting Standards Board (ASB) is responsible for developing and promoting accounting standards, succeeding the Accounting Standards Committee (ASC).
An in-depth exploration of the term ASB, including its meanings as Accounting Standards Board and asset-backed security, along with historical context, key events, applications, and more.
A comprehensive overview of the Accounting Standards Committee (ASC), its historical context, functions, key events, importance, and related concepts in the realm of accounting.
ASC 280 is the current accounting standard for segment reporting in the United States, providing guidelines for public entities on how to disclose information about reportable segments.
The Asian Crisis was a period of severe economic instability in the economies of Southeast Asia that began in the summer of 1997. It caused economic growth to cease in several countries, originated in the financial markets of Thailand and Korea, and had global repercussions.
An in-depth exploration of the Asian Infrastructure Development Bank (AIIB), its purpose, history, key events, and importance in regional cooperation and infrastructure development in Asia.
An in-depth exploration of Asian Options, financial derivatives whose payouts are based on the average price of an underlying asset over a specified period rather than a single price point.
Learn about ASICs, specialized hardware designed for specific tasks such as Bitcoin mining, their types, history, advantages, and applicability in various fields.
An in-depth look into the Australian Securities and Investments Commission (ASIC), its roles, regulations, and importance in the financial industry in Australia.
The ASIC Act 2001 delineates the Australian Securities and Investments Commission's powers, functions, and duties. It is a crucial legislative framework ensuring the integrity and transparency of Australia's financial markets.
The term 'Ask' refers to the lowest price at which a seller is willing to sell a financial instrument or commodity. It plays a crucial role in the dynamics of trading and markets.
An influential publication by the American Accounting Association that argued for a user-friendly approach to financial statements and considered the qualitative characteristics of accounting information.
A comprehensive look at Assented Stock, its role in takeover bids, types, key events, importance, examples, and related terms.
An in-depth examination of assessable capital stocks in the United States, including historical context, types, key events, and importance in banking and finance.
An in-depth exploration of Assessed Value (AV), the public tax assessor's valuation placed on a property for taxation purposes, including types, calculation methods, examples, and historical context.
An in-depth exploration of the differences between assessed value and market value in real estate, including historical context, key events, detailed explanations, applicability, and examples.
A comprehensive guide to understanding assessment fees, their types, applicability, and examples.
An in-depth exploration of assessment fees, covering their historical context, types, key events, explanations, importance, applicability, examples, related terms, and more.
An asset is any object, tangible or intangible, that holds value for its possessor, providing future economic benefits as a result of past transactions or events.
A detailed examination of asset accounts, including their types, key events, formulas, importance, and much more.
Understanding the classification of assets as mandated by the Companies Act and FRS 102, including fixed and current assets, intangible and tangible assets, and the principles behind asset valuation and reporting.
An in-depth exploration of Asset Cover, a financial ratio that evaluates a company's solvency by comparing its net assets to its debt.
Asset deficiency refers to the condition where a company's liabilities exceed its assets, raising concerns about its financial viability.
Comprehensive overview of Asset Expensing including historical context, types, key events, explanations, models, and practical examples.
A comprehensive guide to understanding asset freezes, including historical context, types, key events, explanations, importance, and more.
Detailed explanation of asset freezing, its types, historical context, importance, applicability, and more.
Asset Impairment refers to a significant and unforeseen decline in the value of an asset, resulting in an adjustment to the carrying value on the balance sheet. It ensures that the recorded value of the asset does not exceed its recoverable amount.
The span from the acquisition, through usage, to eventual replacement or disposal of an asset, covering historical context, key events, and detailed explanations.
Asset Management involves the strategic oversight and management of financial assets to maximize investment returns, essential for both companies and wealthy individuals.
Understanding the Incentive to Hold Money as a Store of Value and its Implications in Economics.
An in-depth look at Asset Preservation Orders, their historical context, types, key events, detailed explanations, and more.
A comprehensive look into the dynamics of asset prices, covering historical context, types of assets, influential factors, mathematical models, and their importance in economics and finance.
Asset Protection encompasses legal strategies and tools to safeguard assets from potential claims by creditors. This definition explores its concepts, methods, and implications.
An in-depth exploration of the Asset Protection Scheme (APS), a UK government initiative designed to revive bank lending post-global financial crisis.
The Asset Protection Scheme (APS) is a government initiative designed to shield banks from significant losses by providing guarantees for certain risky assets, ensuring stability in the financial sector.
An asset purchase is a business acquisition strategy where a company buys selected assets of another company, rather than acquiring its stock.
Understanding the risk of default associated with assets held by financial institutions and other entities.
A detailed account of what an Asset Register is, its components, importance, and usage in businesses.
A comprehensive overview of Asset Retirement Obligations (ARO), a legal responsibility associated with the decommissioning and retirement of tangible long-lived assets, including historical context, types, key events, explanations, formulas, charts, importance, applicability, examples, related terms, FAQs, and references.
The process of adjusting the book value of an asset to reflect its current market value, which is essential for accurate financial reporting and decision-making.
A comprehensive overview of the Asset Revaluation Reserve, including its definition, historical context, key events, formulas, and applicability in accounting and finance.
The act of legally taking control of assets, often following an asset freeze.
The acquisition of a company whose shares are valued below their asset value and the subsequent sale of the company's assets for profit.
Comprehensive definition of Asset Transfer involving the process of transferring all types of assets from one owner to another, along with examples, types, and special considerations.
Understanding Asset Turnover - A crucial financial ratio that measures the efficiency of a company's use of its assets to generate sales.
An in-depth exploration of Asset Valuation, including methods, historical context, key events, formulas, charts, applicability, examples, and related terms.
A comprehensive guide to understanding the concept of asset value in corporate finance, including historical context, calculation methods, and its importance.
An in-depth exploration of Asset-Backed Commercial Paper (ABCP), covering its definition, history, types, key events, mathematical models, applicability, examples, related terms, and more.
A comprehensive overview of asset-backed funds, their significance, types, historical context, key events, mathematical models, examples, and much more.
A comprehensive guide on Asset-Backed Medium-Term Notes (ABMTNs), covering historical context, key events, detailed explanations, mathematical models, and their importance in financial markets.
An in-depth look at Asset-Backed Securities (ABS), covering their historical context, types, key events, mathematical models, significance, and practical applications.
An in-depth look into Asset-Backed Securities, their types, mechanisms, historical context, importance, applicability, and more.
An in-depth look at Asset-Backed Securities (ABS), covering their historical context, categories, importance, and implications.
An Asset-Backed Security (ABS) is a type of financial security backed by a pool of assets such as loans or receivables, excluding real estate. These instruments provide liquidity to the asset holders by converting illiquid assets into tradeable financial instruments.
Asset-based Lending (ABL) involves using a company's assets, such as inventory or accounts receivable, as collateral for securing loans or lines of credit.
Asset-Liability Management (ALM): The coordinated management of a financial institution's assets and liabilities to manage risk and optimize return.
Asset-stripping, often viewed negatively, involves breaking up a company's assets to realize their maximum value. This article explores its historical context, types, key events, detailed explanations, and more.
Detailed definition and understanding of assets, their types, historical context, examples, and related terms in economics and finance.
Comprehensive Overview of Assets, including Historical Context, Types, Key Events, and More
An assets register is a crucial tool for managing and tracking the fixed assets of an organization. It ensures accurate financial reporting, helps in depreciation calculations, and facilitates proper asset management.
The total market value of the assets that an advisor or entity manages on behalf of clients.
To assign is to transfer rights or property to another party, often in a contractual context, or to designate a specific function or task.
A state-mandated program designed to provide auto insurance to high-risk drivers who are unable to obtain it through conventional means.
An in-depth exploration of the concept of Assignment, including its definition, types, key events, formulas, applications, and related terms.
An Assignment Agreement, also known as a Deed of Assignment, is a document that legally transfers ownership of an asset from one party to another. This comprehensive guide covers historical context, types, key events, detailed explanations, mathematical models, charts, importance, applicability, examples, and more.
Comprehensive overview of the Assignment of Life Policies, including historical context, types, key events, explanations, models, and more.
An in-depth exploration of associates in accounting, including definitions, historical context, key regulations, examples, and related concepts.
An in-depth examination of what constitutes an associated undertaking in corporate structure and finance.
An overview of the Association for Payment Clearing Services (APACS), its historical context, functions, and legacy in managing UK payment clearing and money transmission systems.
A comprehensive look at the Association of Accounting Technicians (AAT), its history, roles, importance, and impact in the accounting industry.
ACCA offers a globally recognized accounting qualification that prepares individuals for successful careers in finance, accounting, and management.
The Association of Corporate Treasurers (ACT) is a professional body dedicated to the study and practice of treasury management in companies. This comprehensive guide covers its historical context, structure, key events, and significance.
The Association of Independent Financial Advisers (AIFA), established in 1994, is the trade body for independent financial advisers in the UK, representing the profession to the Financial Services Authority, parliament, and other policymakers, while promoting the benefits of financial advice to the public.
A detailed exploration of Assumable and Non-Assumable Loans, including their definitions, key differences, historical context, and applicability in real estate transactions.
An in-depth exploration of the term 'Assumption,' covering its application in finance, its philosophical connotations, and implications in various fields.
Assurance is a financial product that provides insurance against an eventuality, particularly death, that is certain to occur.
A comprehensive overview of the term 'Assured,' exploring its meaning, historical context, types, key events, detailed explanations, and its relevance in life-assurance policies.
An Accounting Standards Update (ASU) is an official update to accounting standards issued by the Financial Accounting Standards Board (FASB) to provide clarifications, amendments, and improvements to financial reporting.
Comprehensive exploration of the Australian Securities Exchange (ASX), its history, key events, importance, and related terms.
Comprehensive overview of the ASX, where Australian stocks are listed and traded.
The ASX 200 is a stock market index that tracks the performance of the 200 largest stocks listed on the Australian Securities Exchange (ASX). This article explores its historical context, types of stocks included, key events, detailed explanations, formulas, charts, importance, and applicability.
An in-depth exploration of asymmetric information, its impact on market efficiency, types, examples, and key economic implications.
In-depth exploration of asymmetric shocks, their impact on different regions of an economy, historical context, types, key events, detailed explanations, and related models.
