K- Percent Rule
Jennifer edwards K Percent rule can be defined as a microeconomic concept that states the theory of controlling inflation. According to this theory the best way to control the inflation is that…
Knowledge Process Outsourcing
As the name indicates the knowledge process outsourcing is a process in which the knowledge, skill, information and related work from one organization to the other organization or the subsidiary…
Knowledge Economy
Knowledge economy can be defined as a system that is comprised of consumption and production and it is based on the intellectual capital of the business. In other words knowledge…
Knowledge Capital
Knowledge capital can be defined as an intangible asset of the business entity or a corporation that measures the level of skill, knowledge, experience and related attributes of the employees…
Pooling of Interest
Pooling of interest can be defined as an accounting method of combining balance sheets of two different business entities or two different corporations together at the point of merger or…
Pooled Internal Rate of Return
Pooled Internal Rate of Return can be defined as the collective calculation of the internal rate of return of a business entity running more than one projects. With the help…
Pooled Cost of Funds
Pooled cost of funds is an accounting formula that is used to find out the cost of the funds. In order to determine the pooled costs of the funds the…
Operating Income before Depreciation and Amortization OIBDA
Operating income before depreciation and amortization is abbreviated as OIBDA and it is a non GAAP measure of the performance of the business entities and corporation to show the degree…
Operating Lease
Operating lease can be defined as a legal contract that allows the use of an asset of the owner by the third party but does not conveys the rights or…
Operating Loss
Operating loss can be defined as the net loss that is experienced and recorded by the company due to the non profitable operations of the company. Operating loss is calculated…
Accounting Standards Executive Committee
The Accounting Standards Executive committee is a group that is responsible for designing and implementing policies regarding financial presentations and reporting. In reality the Accounting Standards Executive committee is the…
Accounting Theory
What is Accounting Theory and its history ? Accounting Theory can be defined as the sum of theories, methodologies, assumptions, frameworks and regulations that are widely used and implemented in…
Accounting Valuation Process
Accounting valuation process is the process of evaluating the assets of a firm or a business entity for a financial reporting purpose. The assets of the firm are evaluating by…
Optimization
Optimization is a general term that can be used in any context and in any background. Such as in the context of technical analysis optimization can be defined as the…
Optimal Currency
Optimal Currency can be defined as the single currency that can do wonders in terms of transactions and economies in a certain geographical area. As well all know that different…
Open Market Transaction
Open market transaction can be defined as the order to selling securities and shares of a business entity in the open market. The order of selling the securities and share…
Open Interest
Open interest must not be confused with the term “Interest” that is paid on the debt, securities and other kinds of loans and mortgages. Open Interest can be defined as…
Open Market Rate
Open Market rate can be defined as the rate of the interest that is paid by an individual or a business entity on any debt or securities that are traded…