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  2. A beginner’s guide to investment styles and which one works ...

    www.aol.com/finance/beginner-guide-investment...

    A conservative investment style will tend to hold fixed-income investments and may include money-market funds, certificates of deposit, Treasury bonds or high-quality corporate bonds. This ...

  3. Lower of cost or market - Wikipedia

    en.wikipedia.org/wiki/Lower_of_Cost_or_Market

    In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost. However, there are times when the original cost of the ending inventory is greater than the net realizable value, and thus the inventory has lost value.

  4. Creative accounting - Wikipedia

    en.wikipedia.org/wiki/Creative_accounting

    The terms "innovative" or "aggressive" are also sometimes used. Another common synonym is "cooking the books". Creative accounting is oftentimes used in tandem with outright financial fraud (including securities fraud), and lines between the two are blurred. Creative accounting practices have been known since ancient times and appear world-wide ...

  5. Separate account - Wikipedia

    en.wikipedia.org/wiki/Separate_account

    A separate account is a segregated accounting and reporting account held by an insurance company not in, but rather "separate" from its general account.A separate account allows an investor to choose an investment category according to his individual risk tolerance, and desire for performance.

  6. Finally, an ETF for High-Quality Corporate Accounting ... - AOL

    www.aol.com/2013/01/31/finally-an-etf-for-high...

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  7. Convention of conservatism - Wikipedia

    en.wikipedia.org/wiki/Convention_of_conservatism

    In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected.

  8. Trump upended trade once, aims to do so again with new tariffs

    www.aol.com/news/trump-upended-trade-once-aims...

    The conservative-leaning Tax Foundation estimates that a 10% universal Trump tariff would raise about $1.7 trillion over 10 years, including accounting for a negative impact on economic growth.

  9. Earnings quality - Wikipedia

    en.wikipedia.org/wiki/Earnings_quality

    The interpretation of the economics underlying a transaction and even the wording of the accounting standards can vary between firms. This, along with the fact that a firm's financial statements are the responsibility of the firm's management, allows management to structure transactions to achieve desired accounting results, [2] by choosing an interpretation of the economics underlying the ...