Holding Company
Holding company is a business entity that owns controlling interest in other companies (subsidiaries) but doesn’t typically produce goods or services itself. Its primary role is to manage investments, centralize control, and sometimes reduce tax liabilities or limit legal exposure across different business units.
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Human Resource Accounting
Human resource accounting measures and reports the value of employees as organizational assets. It involves quantifying costs related to recruitment,…
Hybrid Security
A hybrid security combines features of both debt and equity instruments, such as convertible bonds or preference shares. It offers…
Hedging
Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward…
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