leading and lagging

leading and lagging
Techniques often used at the end of a financial year to enhance a cash position and reduce borrowing. This is achieved by arranging for the settlement of outstanding obligations to be accelerated (leading) or delayed (lagging).

Accounting dictionary. 2014.

Игры ⚽ Нужна курсовая?

Look at other dictionaries:

  • leading and lagging — 1) Techniques often used at the end of a financial year to enhance a cash position and reduce borrowing. This is achieved by arranging for the settlement of outstanding obligations to be accelerated (leading) or delayed (lagging). 2) The use of… …   Big dictionary of business and management

  • leading and lagging — Refers to timing of cash flows within a corporation. Bloomberg Financial Dictionary …   Financial and business terms

  • Compliance and ethics program — There has been a long history of business and government excesses and subsequent legal, public and political reaction. Response to criminal misconduct has resulted in legal sanctions, governance practices, compliance standards and cultural… …   Wikipedia

  • leading indicator — A change in a measurable economic factor that is evident before the economy starts to follow a specific trend. Bloomberg Financial Dictionary * * * leading indicator leading indicator ➔ indicator * * * leading indicator UK US noun [C] ECONOMICS ► …   Financial and business terms

  • lagging indicators — Market indicators showing the general direction of the economy and confirming or denying the trend implied by the leading indicators. Also referred to as concurrent indicators. Chicago Board of Trade glossary economic indicators that follow… …   Financial and business terms

  • leading indicators — Market indicators that signal the state of the economy for the coming months. Some of the leading indicators include: average manufacturing workweek, initial claims for unemployment insurance, orders for consumer goods and material, percentage of …   Financial and business terms

  • lagging strand — in DNA replication, the strand that is synthesized in the direction opposite that in which the replication fork moves; because it must be synthesized in the 5′ to 3′ direction and the replication fork moves along the strand in the… …   Medical dictionary

  • SR West Country and Battle of Britain Classes — Infobox Locomotive powertype=Steam name = SR Un rebuilt West Country/Battle of Britain Classes Herring, pp. 160 ndash;161] caption = Un rebuilt West Country Class 21C123 Blackmoor Vale , as preserved, in Southern Railway Malachite Green and… …   Wikipedia

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Concerns and controversies over the 2010 Commonwealth Games — 2010 Commonwealth Games Venues Theme song Concerns and controversies Queen s Baton Relay Opening ceremony Participating nations Medal table (medalist …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”