Glossary

Acceleration clause. Clause requiring repayment of a debt if specified events occur or specific terms are not met.

Acceptance criteria. The criteria by which a product or system is judged at acceptance testing. Usually derived from commercial or other requirements.

Acceptance date. Time limit given to a prospective shareholder to accept an offer of shares in a “rights” issue.

Acceptance test. The final functional testing used to evaluate the state of a product and determine its readiness for the end user. A “gateway” or “milestone” that must be passed.

Account. A trading period whose dates are fixed by the stock exchange authorities.

Accountability. To ensure that a result is achieved, usually through the effort of others.

Accounting ...

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