Abiblo Finance – ACT
ACT is an abbreviation for Association of Corporate Treasurers or an abbreviation for Advanced Corporation Tax.
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Abiblo Finance – Across the Board Movement
Across the board movement is a movement in all sectors of the market which take places when the listed shares on stock market of the companies rise or fall in price. Abiblo Finance – Acquisition Accounting
Acquisition accounting are procedures which need to be followed when one company is being taken over by another. Acquisition accounting is provided under the Financial Reporting Standard 6, Acquisitions and Mergers and Financial Reporting Standard 7, Fair Values in Acquisition Accounting. It has been superseded by International Reporting Standard 3, Business Combinations, for UK listed Companies. The fair value of the purchase consideration for the purpose of consolidated financial statement shall be allocated between the underlying net tangible and intangible assets. Any differences between the fair value of the consideration and the aggregate of the fair values of the separable net assets such as licenses, trademark and patents will represent the goodwill. The results of the acquired company should be brought into the consolidated profit and loss account from the date of the acquisition only. Abiblo Finance – Acquisition
Acquisition is the purchase of an asset or taking a controlling interest in a business. Abiblo Finance – Accumulation Unit
Accumulation unit is a unit in an investment trust or unit trust where the dividends are ploughed back into the trust after deducting the income tax. This enable the value of the unit to be increased. Accumulation unit is liked to a life insurance policy. Accumulation Area
Accumulation area is a range in the price of a security which is used to attract the buyers. Accumulation
Accumulation is the gradual purchase of large number of shares or other securities. This may lead to an increase on an investor’s holding without driving up the share price. Accumulating Shares
Accumulating shares is ordinary shares which is issued to ordinary shares holders in a company, instead of dividend. Accumulating shares are replacing annual income with capital growth, they avoid income tax. However not the capital gain tax. Normally, the tax is deducted by the company from the declared dividend. The net dividend is used to buy additional ordinary shares for the shareholder. Accumulated Profits
The amount, showing in the appropriation of profits account which can be carried forward to the next year accounting after the payment of taxes, dividends or putting some to reserve. |
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May 2020
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