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Aks al-Tawarruq

Arabic (عكس التورق) for reverse monetization (reverse tawarruq); a form of tawarruq in which the mustawriq/mutawarriq (monetizer) is a financial...

Binomial Model

A discrete model for pricing options that was introduced by Cox, Ross and Rubinstein in 1979. In this model, the...

Hidden Order

An order that is not revealed to the market, and hence it is invisible to the public. Instead, it is...

Public Interest

The collective or overall well-being of a group/ community of people and institutions that are being served by professional accountants...

Backdoor Listing

A maneuver that is often used by a privately-held company which has failed to secure an exchange listing,. By backdoor...

AOCI

It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

Consumption Asset

An asset that is held primarily for consumption (end-user needs) and not usually for investment or resale. Examples include different...

Angel Investing

Investment in a venture enterprise that is financed by capital contributions from independent, wealthy investors. Those investors provide capital in...

All-Hands Meeting

The meeting of all members of an IPO team that takes place usually six to eight weeks before a company...

Aftermarket Support

The support that brokerage firms and market makers and their customers provide to a public offering that has resulted from...