past due

The attempt to record the financial effects of transactions and other events in the periods in which those transactions or events occur rather than only in the periods in which ...

cafeteria plan

Financial services; Accountancy

A benefit plan maintained by an employer for the benefit of the employees under which each participant has the opportunity to select the benefits they desire.

capital flows

Financial services; Accountancy

The movement of money for the purpose of investment, trade or business production. Capital flows occur within corporations in the form of investment capital and capital spending ...

overbought

Financial services; Accountancy

A situation in which the demand for a certain asset unjustifiably pushes the price of an underlying asset to levels that do not support the fundamentals.

Bitcoin

Financial services; Accountancy

A decentralized digital currency that enables low-cost payments without the need for central authorities and issuers. Bitcoin is a peer-to-peer (P2P) currency system created in ...

techinical correction

Financial services; Accountancy

A decrease in the market price of an asset or entire market after extensive price increases. A technical correction occurs even when there is no evidence that the increasing price ...