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discretionary earnings

См. также в других словарях:

  • Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… …   Wikipedia

  • discretionary reserves — balance sheet accounts representing temporary accumulations of earnings from the current year or the recent past. Bloomberg Financial Dictionary …   Financial and business terms

  • Shareholder's discretionary cash flow — or Seller s Discretionary Cash Flow or Owner s DCF or Owner s Earnings are terms used in small business transactions to measure the true cash flow of a business to the owner. Unlike larger companies which use EBITDA to show cash flows for… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1996 — This is a complete list of all 2071 Statutory Instruments published in the United Kingdom in the year 1996. NOTOC 1 100* Insurance Companies (Pension Business)(Transitional Provisions) (Amendment) Regulations 1996 S.I. 1996/1 * Sea Fishing… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1993 — This is a complete list of all 1844 Statutory Instruments published in the United Kingdom in the year 1993. NOTOC 1 100* Environmental Protection (Controls on Injurious Substances) Regulations 1993 S.I. 1993/1 * Rail Crossing Extinguishment and… …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1990 — NOTOC This is a complete list of all 1646 Statutory Instruments published in the United Kingdom in the year 1990.1 100* Caseins and Caseinates (Scotland) Amendment Regulations 1990 S.I. 1990/1 * Personal Community Charge (Relief) (England)… …   Wikipedia

  • Jeffrey Gramlich — Jeffrey D. Gramlich is Professor of Accounting and L.L. Bean/Lee Surace Endowed Chair at the University of Southern Maine, and Guest Professor at Copenhagen Business School. He joined the University of Southern Maine in July 2003 after two years… …   Wikipedia

  • List of Statutory Rules of Northern Ireland, 2001 — This is an incomplete list of Statutory Rules of Northern Ireland in 2001.1 100* Specified Risk Material (Amendment) Order (Northern Ireland) 2001 S.R. 2001 No. 1 * General Dental Services (Amendment) Regulations (Northern Ireland) 2001 S.R. 2001 …   Wikipedia

  • government economic policy — ▪ finance Introduction       measures by which a government attempts to influence the economy. The national budget generally reflects the economic policy of a government, and it is partly through the budget that the government exercises its three …   Universalium

  • social security — 1. (usually caps.) a program of old age, unemployment, health, disability, and survivors insurance maintained by the U.S. federal government through compulsory payments by specific employer and employee groups. 2. the theory or practice of… …   Universalium

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