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Definition of De-recognition - Finance dictionary

De-recognition ((See Chapter 7 of the Vernimmen))

In the context of accounting treatment designates the process of no longer booking an asset on-balance sheet, but now booking it as off balance-sheet.

De-recognition ((See Chapter 7 of the Vernimmen))

In the context of accounting treatment designates the process of no longer booking an asset on-balance sheet, but now booking it as off balance-sheet.

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Definitions of terms begining with the same letter as "De-recognition" :

DAC
DCF model
DDM
DJIA
DPS
DR
Daisy chain
Data room
Dated Brent
Dated date
Day trader
Day-count convention
Days of finished goods inventory ratio
Days of goods held for resale ratio
Days of raw material ratio
Days of work-in-process ratio
Days purchases outstanding
Days sales outstanding
Days’ inventory ratio
Days’ payables ratio
Days’ receivables ratio
De-rating
De-recognition
Debenture
Debit
Debt
Debt cancellation
Debt capital
Debt cycle
Debt financing
Debt securitisation fund
Debt security
Debt service
Debt service ratio
Debt warrant
Debtor-friendly bankruptcy process
Debtor-in-possession
Decapitalisation
Deductible
Deductible
Deductible
Deed
Deed of release
Deed of surrender
Deep in the money
Deep market
Deep out of the money
Default risk
Defeasance
Defensive stock
Deferred Purchase Price
Deferred compensation
Deferred income
Deferred redemption period
Deferred tax assets
Deferred tax assets and liabilities
Deferred tax liabilities
Deferred taxation
Defined benefit plans
Defined contribution plans
Deflation
Delinquent
Delisting
Delta
Demand elasticity
Dematerialisation
Dematerialised
Demerger
Depletion
Depositary receipt, DR
Depreciation
Depreciation and amortisation
Depreciation ratio
Deregulation
Derivative
Differed Acquisition Costs
Dilution - EPS
Dilution - shareholders
Dilution loss
Dilution of control
Dilution profit
Dilutive
Direct finance
Direct method
Direct valuation method
Discontinuing operations
Discount rate
Discounted average life of all the cash flows of a bond
Discounted cash flow model, DCF model
Discounted payback period
Discounting
Discounting factor
Discounting of bills of exchange
Discounting with recourse
Disinflation
Disintermediation
Disinvestment
Disposal
Distressed
Distribution system
Diversification
Diversity score
Divestiture
Dividend
Dividend cover
Dividend discount model, DDM
Dividend per share, DPS
Dividend recapitalisation
Dividend tax credit
Dividend yield
Documentary credit
Domiciliation
Double taxation
Double-entry accounting
Downgrade
Downsizing
Dragon bond
Drop dead date
Dual class shares
Dual currency bond
Dual listing
Due diligence
Duration
Dutch auction
Dutch clause

De-recognition ((See Chapter 7 of the Vernimmen))

In the context of accounting treatment designates the process of no longer booking an asset on-balance sheet, but now booking it as off balance-sheet.

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Cap Increase (1)
Financial Analysis (2)
WACC (3)
CAPM (4)
Corporate Governance (5)
Capital Structure (6)
M and A (7)
IPO (8)
Bankruptcy (9)
Working Cap (10)
Bonds (11)
Value Creation (12)
Valuing Companies (13)
IFRS (14)
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