FASB No. 8

FASB No. 8 Accounting standard (U.S.) that stipulated that firms should translate any foreign affiliates' accounts using the temporal method. Profits and losses arising from currency fluctuations were shown under current income. The rule was in force from 1975 to 1981 and was highly … [Read more...]

FASB No. 52

FASB No. 52 An accounting standard used in the U.S. to replace the previously used FASB No. 8. Companies in U.S. need to translate overseas accounts by the prevailing rate and report any changes arising from currency fluctuations in a consolidated cumulative adjustment account. This … [Read more...]

FCIA

FCIA Stands for Foreign Credit Insurance Association. U.S. consortium with private ownership that comprises of insurance companies. The FCIA provides trade credit insurance to exporters in U.S. in accordance with U.S. Export-Import Bank regulations. … [Read more...]

FCC

FCC Stands for Federal Communications Commission – FCC, an independent U.S. government regulatory agency. It oversees all communications carried out at interstate and international level. The FCC maintains standards and consistency among various types of media and methods of … [Read more...]

FDIC

FDIC Stands for Federal Deposit Insurance Corporation. Corporation owned by U.S. Government. … [Read more...]

Feasible Portfolio

Feasible Portfolio Portfolio that can be constructed with available assets by an investor. … [Read more...]

Feasible Set of Portfolios

Feasible Set of Portfolios A grouping of portfolios that are feasible. … [Read more...]

Feasible Target Payout Ratios

Feasible Target Payout Ratios Ratio of payout that is in line with the availability of funds in excess that is used to make the cash disbursal of dividend. … [Read more...]

Federal Agency Securities

Federal Agency Securities Debt securities originating from issued by U.S. government established corporations or agencies such as Ginnie Mae or Federal Home Loan Bank Board. … [Read more...]

Filter

Filter Stipulation about when to buy or sell a security that is based on historical price movements witnessed. … [Read more...]

Federal Deposit Insurance Corporation (FDIC)

Federal Deposit Insurance Corporation (FDIC) Federal government institution that undertakes insurance of deposits in banks. … [Read more...]

Federal Funds

Federal Funds Deposits that do not earn interest, that are held in reserve on behalf of depository institutions at district level Federal Reserve Banks. May also refer to the excess reserves given on loan between banks. … [Read more...]

Federal Funds Market

Federal Funds Market A marketplace for banks where they borrow or lend reserve funds. Through this market, banks that are temporarily falling short of required reserves can borrow funds from those maintaining reserves in excess. … [Read more...]

Federal Credit Union – FCU

Federal Credit Union - FCU Credit unions chartered by the National Credit Union Association (NCUA). Federal credit unions perform a role similar to retail banks except that every member is also a partial owner of the union. Credit unions that are "federal" are organized under … [Read more...]

Federal Credit Agencies

Federal Credit Agencies Agencies set up by the Federal Government to enable credit to various types of entities and individuals, for example, small business firms, S&Ls, students, exporters and farmers. … [Read more...]

Federal Funds Rate

Federal Funds Rate The rate of interest charged by banks, that have excess reserves with district Federal Reserve banks, from other banks for lending overnight funds. The rate established thus or the Fed Funds rate, is generally in tune with the general U.S. rates of interest … [Read more...]

Federal Home Loan Banks

Federal Home Loan Banks Lending institutions that make funds available to loan and savings associations and regulate these processes. The Federal Reserve Banks’ role with respect to member commercial banks is very similar to the one played by these banks. … [Read more...]

Federal Reserve Regulations

Federal Reserve Regulations Federal Reserve Board rules that regulate banking and lending institutions. Usually such rules are established in response to new laws. Primary purpose of most such regulations is to safeguard individual consumers against deceptive and misleading banking … [Read more...]

Federal Reserve System

Federal Reserve System U.S. central bank in Washington, D.C, set up in 1913 and controlled by the Federal Reserve Board. Encompasses 12 Federal Reserve Banks that help regulate monetary policy in the country and oversee other member banks of the Federal Reserve and bank holding … [Read more...]

Federally Related Institutions

Federally Related Institutions Federal government divisions that enjoy exemption from SEC registration. Their securities are supported by the U.S. government’s full faith and credit. The Tennessee Valley Authority is not included in this category. … [Read more...]