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A rabbit taken from a meadow near sea level and moved to a meadow high on a mountainside would have some trouble breathing. Why?
GAAP Accounting
Generally Accepted Accounting Principles, a set of rules and standards for financial reporting and accounting practices in the United States.
Unrealized Gain
The hypothetical profit on an investment that has not yet been sold, and thus, not yet converted into actual cash.
Hedged Item
An asset, liability, or planned transaction exposed to price risks that are offset by using a hedging instrument.
Anticipated Transaction
A future financial operation or deal that is expected to occur.
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