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Glossary

AICPA

Financial Term

The American Institute of Certified Public Accountants (AICPA) is a professional organization of certified public accountants (CPAs) in the United States. It was founded in 1887 and is headquartered in New York City. The AICPA is the world*s largest member association representing the accounting profession, with more than 429,000 members in 122 countries.

The AICPA sets the ethical standards and rules of professional conduct for the American CPA profession and, through its subsidiary, the Center for Audit Quality (CAQ), it is also responsible for establishing audit quality standards. The organization also provides continuing education and professional development opportunities for its members, conducts research and advocacy on behalf of the profession, and publishes a variety of resources and materials related to accounting and finance.

In the Financial Industry, the AICPA is an important resource for CPA professionals and firms. Many financial institutions and companies require CPA professionals to be members of the AICPA as a way to ensure that they adhere to the highest ethical and professional standards. Additionally, the organization*s resources and materials are used by accounting and finance professionals to stay current on industry trends and best practices. The AICPA*s publications, including the Journal of Accountancy, serve as authoritative sources of information for auditing, accounting, and financial reporting issues. Finally, the organization*s continuing education programs provide CPA professionals with the opportunity to stay up-to-date on the latest developments in the industry and to maintain their professional credentials.


More Glossary Terms Beginning with A
  • Accident Year
    The annual calendar accounting period in which loss events occurred, regardless of when the losses are actually reported, booked or paid.
    Insurance Term Letter: A
  • Accumulation Distribution Line
    Accumulation/Distribution Line assess the cumulative flow of money into and out of a security. The signals for the Accumulation/Distribution Line are fairly straightforward and center around the concepts of divergence and confirmation. A bullish signal is given when the Accumulation/Distribution Line forms a positive divergence. A bearish signal is given when the Accumulation/Distribution Line for
    Technical Indicator Letter: A
  • Acquired Fund Fees and Expenses
    fees and expenses charged by other investment companies in which the Fund invests a portion of its assets.
    Financial Term Letter: A
  • Acquisition
    A business acquisition. The acquiring company records at its cost the acquired assets less liabilities assumed. The reported income of an acquiring company includes the operations of the acquired company from the date of acquisition.
    Financial Term Letter: A
  • Acquisition Proposal
    means any merger, amalgamation, take-over bid, tender offer, arrangement, recapitalization, liquidation, dissolution, share exchange, material sale of assets (or any lease, long term supply agreement or other arrangement having the same economic effect as a material sale of assets) representing greater than 20% of the fair market value of the Arrangement, any sale of more than 20% of any class of
    Financial Term Letter: A
  • Adenocarcinoma
    A cancer that originates in glandular tissue.
    Health Care Term Letter: A
  • Adenosine
    a biological compound found in every cell of the human body; released from cells when oxygen supply does not meet oxygen demand. Extracellular adenosine protects tissues from injury caused by oxygen deprivation
    Health Care Term Letter: A
  • Adjusted Average Cardmember Loans
    Represents average cardmember loans on an owned or managed basis, as applicable, excluding the impact of deferred card fees, net of deferred direct acquisition costs of cardmember loans on an owned or managed basis, as applicable.
    Financial Term Letter: A
  • Admitted Insurer
    A company licensed to transact insurance business within a state.
    Insurance Term Letter: A
  • ADR American Depositary Receipt
    represents ownership in the shares of a non-U.S. company that trades in U.S. financial markets. ADRs enable U.S. investors to buy shares in foreign companies without the inconveniences of cross-border & cross-currency transactions. ADRs carry prices in US dollars, pay dividends in US dollars, and can be traded like the shares of US-based companies.
    Financial Term Letter: A
  • ADR Average Daily Rate
    Represents the average rate charged for renting a lodging room for one day.
    Hotel & Leisure Term Letter: A
  • ADS American Depositary Share
    represents ownership in the shares of a non-U.S. company that trades in U.S. financial markets. American Depositary Share representing one underlying Ordinary Share. ADS enable U.S. investors to buy shares in foreign companies without the inconveniences of cross-border & cross-currency transactions. ADS carry prices in US dollars, pay dividends in US dollars, and can be traded like the shares of U
    Financial Term Letter: A