Horizontal Analysis
Horizontal analysis compares financial data over multiple accounting periods to identify trends and growth patterns. It helps analysts and management assess performance changes in revenues, expenses, or profits year over year. This technique highlights improvements or warning signs in business operations over time.
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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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