The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...

In relation to accounts receivable (A/Rs) financing, it is a method to identify delinquent business accounts. This rule entails that...

In relation to accounts receivable (A/Rs) financing, it is a method to identify delinquent business accounts. This rule entails that...

A period of time during which an entity is not allowed to classify any financial assets as held to maturity...

A banking rule that defines the precautionary situation in which a customer gets tainted by cross-aged balances- i.e., his/ her...

A banking rule that defines the precautionary situation in which a customer gets tainted- i.e., his/ her loan balance is...

A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...

A situation that results from an undesirable, offensive, or scandalous association. Example: The firm attentively tries to avoid the taint...