Business and Personal Finance Dictionary

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• FAS 80 - An accounting rule formerly applicable to futures contracts. See FAS 133.
  
  
• FAS 87 - Financial Accounting Standard No. 87. A rule promulgated by the AICPA that requires firms to r...
  
  
• FAS 95 - Financial Accounting Standard No. 95, Statement of Cash Flows. A rule promulgated by the AICPA...
  
  
• FASB - A professional standards board created by accountants to establish standards of financial accoun...
  
  
• FASB 13 - Statement issued by the Financial Accounting Standards Board (FASB) establishing financial ac...
  
  
• FASB NO 52 - The US accounting standard that replaced FASB No. 8. US companies are required to translat...
  
  
• FASB NO 8 - U.S. accounting standard that requires US firms to translate their foreign affiliates' acco...
  
  
• FAST FOURIER TRANSFORM - A method by which to decompose data into a sum of sinusoids of varying cycle l...
  
  
• FAST MARKET - Is a trading condition when prices change quickly and volume is dramatic. At these times,...
  
  
• FAST POOLS OR FAST PAY - An informal name for MBS pools that prepay rapidly.