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Adjusted beta: An estimate of a security's future beta that involves modifying the security's historical (measured) beta owing to the assumption that the security's beta has a tendency to move over time toward the average beta for the market or the company's industry.
Adjusted for inflation: Corrected for price changes to yield an equivalent in terms of goods and services.
It is the net present value of a project using the all-equity rate as a discount rate.
The effects of financing are incorporated in separate terms.
The party accepting a draft incurs the obligation to pay it at maturity.
Accession: The process of adding a country to an international agreement, such as the GATT (General Agreement on Tariffs and Trade), WTO (World Trade Organization), EU (European Communities), or NAFTA (North American Free Trade Agreement).
The adjustment divides nominal amounts for different years by price indices for those years -- e.g.
Accelerated depreciation: Methods of depreciation that write off the cost of a capital asset faster than under straight-line depreciation.Adjustable peg: An exchange rate that is pegged, but for which it is understood that the par value will be changed occasionally.This system can be subject to extreme speculative attack and financial crisis, since speculators may easily anticipate these changes.Acquisition of stock: In an acquisition of stock, one firm buys an equity interest in another.Acquisition premium: In a merger or acquisition, the difference between the purchase price and the pre-acquisition value of the target firm.
Acquisition of assets: In an acquisition of assets, one firm acquires the assets of another company.