What Is Bad Debt?

Write Offs and Methods for Estimating. Bad debt is defined as any debt that is unlikely to be repaid by the debtor. This can occur for a variety of reasons, such as the debtor being unable to pay, the debtor being unwilling to pay, or the debtor being deceased. There are two main methods for … Read more

Negotiated Dealing System (NDS).

Negotiated Dealing System (NDS) is a computerized dealing system used by banks and securities firms to trade bonds, treasury bills, commercial paper, and other debt instruments. The system was developed by a consortium of banks and securities firms in the early 1990s and is now operated by a company called MarketAxess. Is Ccil an exchange? … Read more

What Is a Barometer in Economy?

A barometer is an instrument that is used to measure atmospheric pressure. It can be used to measure the pressure of the air in a particular area, or to measure the pressure of the air in the atmosphere as a whole. The term “barometer” is often used to refer to the economic barometer, which is … Read more

American Institute of Certified Public Accountants (AICPA).

The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States. AICPA members are CPAs who have met education and experience requirements and have passed an examination administered by the AICPA. The AICPA provides guidance to CPAs on ethical and professional standards and provides … Read more

Categories CPA

Core Holding Definition.

A core holding is a security that an investor believes will retain or increase in value over time and forms the foundation of their investment portfolio. The decision to make a security a core holding is based on a number of factors, including the security’s historical performance, its expected future performance, and the investor’s overall … Read more

IRPF

Income tax is a impuesto, personal, progressive and direct that is taxed on the income obtained in a calendar year by individuals residing in Spain. Personal income tax characteristics The personal income tax, or income tax on pes, is a progressive tax, because the higher the taxable base is, it is taxed in a greater … Read more