What is Hedge Accounting? Hedge accounting is a practice in accounting where the entries used to adjust the fair value of a derivative also include the value of the opposing hedge for the security. In other words, hedge accounting modifies the standard method of recognizing losses or gains on a security and the hedging instrument…
What is a Headhunter? A headhunter is a person or firm that works on behalf of an employer to help fill specific job roles and provide other recruiting services. They can work for an agency or as a freelancer. To find people to fill the specific job roles, headhunters can either approach employees of other…
What is a Headwind? In finance, the term headwind is used to describe conditions that impede or inhibit progress and shares the same meaning for impacts to economies, industries, and individual companies. The factors that lead to a decrease in value or growth of the economy or the company are called headwinds. They may include…
What is the NASDAQ? The NASDAQ is a U.S.-based stock market exchange and the second-largest stock exchange by market cap globally. NASDAQ stands for National Association of Security Dealers Automated Quotations and is owned and operated by NASDAQ Inc. NASDAQ Inc. is the parent organization to the NASDAQ stock exchange. NASDAQ Inc. also operates exchanges…
What is the Factor Market? A factor market is a market where means, or factors, of production are exchanged. Another term for factor market is input market. Typically, companies will buy and sell the resources that they need to produce goods and services for their end-users. The price at which companies or individuals purchase resources…
What is a Financial Planner? A Financial Planner – also referred to as a Personal or Certified Financial Planner – is a qualified financial or investments advisor. They provide their clients with professional advice regarding investments, insurance, tax, wealth management, and retirement planning. A financial planner provides individuals with advice concerning the management of their…
What is Business Intelligence (BI)? Business intelligence, often abbreviated as BI, is the practice of turning data into actionable insights that enable business leaders to improve the performance of the business. Business intelligence processes include collecting data, creating models, analyzing the data with queries, creating data visualizations such as charts, and producing reports to be…
What is the C-Suite? The C-suite, also called the C-level, is used to categorize the most senior executives of an organization. C-suite comes from the titles of top executives, which typically start with the letter “C.” Understanding C-Suite The C-suite is the most important and influential group of individuals in an organization. To become part…
What is a Credit Card Dump? A credit card dump refers to a digital copy of stolen credit card information and is commonly used by fraudsters to clone credit cards and make unauthorized purchases. Understanding a Credit Card Dump Credit card information is most commonly stolen from: A credit card skimmer, which is an illegal…
What is the Benefit-Cost Ratio (BCR)? The benefit-cost ratio (BCR) is a profitability indicator used in cost-benefit analysis to determine the viability of cash flows generated from an asset or project. The BCR compares the present value of all benefits generated from a project/asset to the present value of all costs. A BCR exceeding one…
