Credit Engineering for Bankers, 2nd Edition

Index

A

• Abandonment option, 299, 300, 304

• AC See Autocorrelation

• Acceptances, 473

• Accounting conventions, 21–23

• Accounting principles

  • accounting standards as applied to revenue realization, 26–27

  • consistency, 27

  • disclosure, 27–28

  • historical cost, 26

  • matching principle, 27

  • objectivity, 28

  • review of, 26–28

• Accounting Principles Board (APB), 29, 29n, 101

• Accounting standards, as applied to revenue realization, 26–27

• Accounting Standards Executive Committee, 30n

• Accounting value, 316–319

• Accounts payable, audit analysis of, 91–92

• Accounts receivables

  • aging, 89

  • loans secured with, 85–86

• Accrual options, 438

• Accruals on basket of assets, 433–434

• ACP See Average collection period

• Actionable intelligence, 295

• Activity ratios, 46–49

  • ASP, 49

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