Abiblo Finance - Adaptive Expectations
It was a theory which later superseded by the rational expectations due to the possibility of the agent to make systemic forecasting error. Adaptive expectations is a form of macrotheory with hypothesis where the economic agents form expectations or forecasts of the future values of certain economic variables by adjusting past variables' value.
Abiblo Finance - Adaptive Exponential Smoothing
Depends on the effect of coefficient. It is a forecasting quantitative method. The historical data produces averages which are smoothed by the coefficient and allows to fluctuate in accordance with the time and related to the changes in demand pattern. The greater smoothing effect is associated with large coefficient.
Abiblo Finance - Additional Paid In Capital
It is the received of excess from stockholders over the stock issued par value.
Abiblo Finance - Actual
Actual in future contracts / forward dealing indicates commodity underlying contract. It may also mean as commodities. The commodities could be purchased and used.
It could also refer to expenses of receipt which already taken place.
Abiblo Finance - Actuarial Surplus
Overfunding may lead to surplus which is called as actuarial surplus.
Abiblo Finance - Activist Shareholder
It is a shareholder / trader who invested in public company with the aims of influencing the companies' practices or policies.
The shareholder may be interested in changing the business management and strategy or decided to focus on improving environment or animal protection as part of the motivation.
Abiblo Finance - Active Management
Active management is in contrast with diversification. In active management, an individual investment is selected hoping for an abnormal return. This method of portfolio management has been criticised as it is less likely to be successful and run opposite the efficient market hypothesis.
Abiblo Finance - Active Partner
Active partner is different from sleeping partner. Active partner contributed to the business capital and participates in the management.
Abiblo Finance - Active Stocks
Any actively traded shares and stocks
Abiblo Finance - Acquisition Accounting
Mostly when one company is taken by another, acquisition accounting is the procedure that need to be considered. In the form of consolidated financial statement, the fair value of the purchase consideration should be allocated between the not intangible and tangible assets. The difference between fair value of the purchase consideration and the fair value aggregate of the separable net assets will represent goodwills. The acquired company should be placed on to the consolidated profit and loss account from the acquisition date.