It stands for forward rate agreement which is an over-the-counter agreement to apply a certain interest rate to either lending...

An acronym for flexibility (F), risk (R), income (I), control (C), timing (T), and other (O). These represent important factors...

It stands for below the line; an advertising or marketing technique in which promotional activities are carried out through less...

It stands for above the line; an advertising or marketing technique in which promotional activities are carried out through mass...

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

It stands for other comprehensive income; the income (revenue and expense items) that results from changes in net assets that...

It stands for net realizable value; the net monetary amount that would be received if an asset is sold today...

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...