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111Asset swap — An asset swap is an exchange of tangible assets for intangible assets or vice versa. Since it is a swap of assets, the procedure takes place on the active side of the balance sheet and has no impact on the latter in regards to volume. As an… …
112Asset Retirement Obligation — An accounting rule established by Financial Accounting Standards Board Rule No. 143 in June 2001 that requires public companies to recognize the fair value of retirement obligations for tangible, long lived assets in order to make their balance… …
113asset — as|set W2S2 [ˈæset] n [Date: 1800 1900; Origin: assets (singular) enough money to pay debts (16 19 centuries), from Anglo French asetz, from Old French assez enough ] 1.) [usually plural] the things that a company owns, that can be sold to pay… …
114asset — noun Etymology: back formation from assets, singular, sufficient property to pay debts and legacies, from Anglo French assetz, from asez enough, from Vulgar Latin *ad satis, from Latin ad to + satis enough more at at, sad Date: 1531 1 …
115asset — noun /ˈæsɛt/ a) Something or someone of any value; any portion of ones property or effects so considered. These shares are a valuable asset. b) Any component, model, process or framework of …
116Asset Size — The total market value of the securities in a mutual fund s portfolio. Total assets or total net assets are also used to describe a fund s size. When it comes to the size of a mutual fund, bigger is not necessarily better. The key to a fund s… …
117asset valuation — 1) An assessment of the value at which the assets of an organization, usually the fixed assets, should be entered into its balance sheet. The valuation may be arrived at in a number of ways; for example, a revaluation of land and buildings would… …
118asset valuation — 1) An assessment of the value at which the assets of an organization, usually the fixed assets, should be entered into its balance sheet. The valuation may be arrived at in a number of ways; for example, a revaluation of land and buildings would… …
119asset — assetless, adj. /as et/, n. 1. a useful and desirable thing or quality: Organizational ability is an asset. 2. a single item of ownership having exchange value. 3. assets, a. items of ownership convertible into cash; total resources of a person… …
120Asset Stripping — The process of buying an undervalued company with the intent to sell off its assets for a profit. The individual assets of the company, such as its equipment and property, may be more valuable than the company as a whole due to such factors as… …
