In case of liquidation of a firmís assets, the rule requires satisfaction of certain claims prior to the satisfaction of other claims.
The accounting rate of return (ARR) method (which is one of the methods for capital budgeting decision) computes a rate of return for a project based...
In portfolio accounting, a straight-line accumulation of capital gains on discount
bond in anticipation of receipt of par at maturity.
A merger or consolidation in which an acquirer purchases the selling firm's assets.