Underwriting Commission
Underwriting commission is the fee paid to underwriters for assuming the risk of buying and reselling securities or insurance policies. In accounting, it is recorded as an expense by the issuing company and forms part of the cost of raising capital.
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Unit Trust
A unit trust is a collective investment scheme where investors pool funds to invest in diversified assets such as stocks,…
Unearned Discount
An unearned discount is the portion of a financial discount received before it is actually earned, typically on prepaid expenses…
Unqualified Opinion
An unqualified opinion is the most favourable audit opinion, issued when an auditor concludes that the financial statements present a…
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