What Is Inbound Cash Flow? Inbound cash flow is any currency that a company or individual receives through conducting a transaction with another party. Key Takeaways Inbound cash flow is any currency that a company or individual receives through conducting a transaction with another party.This includes sales revenue, refunds from suppliers, financing transactions, and amounts
What Are Industrial Revenue Bonds—IRBs? Industrial revenue bonds (IRB) are municipal debt securities issued by a government agency on behalf of a private sector company and intended to build or acquire factories or other heavy equipment and tools. IRBs were formerly called Industrial Development Bonds (IDB). key takeaways Industrial revenue bonds (IRBs) are a type
What Is the IE Business School? The term IE Business School refers to a business school based in Madrid, Spain. The school offers degrees in undergraduate, graduate, and doctorate programs, along with courses in executive education. Founded in 1973 by a team of three entrepreneurs, the school is known for cultivating an entrepreneurial attitude among
What Is the IESE Business School? The term IESE Business School refers to a graduate business school of the University of Navarra in Barcelona, Spain. Founded in 1958, the school is known for its emphasis on business ethics, international collaborations, and highly diverse student body. The IESE Business School offers graduate and doctorate degrees, as
What Is the If-Converted Method? Investors use the if-converted method to calculate the value of convertible securities if they were converted into new shares. This is done by looking at the conversion ratio of the convertible security and then comparing the conversion price to the current market price of the stock. The if-converted method also
What Is the International Fisher Effect? The International Fisher Effect (IFE) is an economic theory stating that the expected disparity between the exchange rate of two currencies is approximately equal to the difference between their countries’ nominal interest rates. Key Takeaways The International Fisher Effect (IFE) states that differences in nominal interest rates between countries
What Are International Financial Reporting Standards (IFRS)? International Financial Reporting Standards (IFRS) are a set of accounting rules for the financial statements of public companies that are intended to make them consistent, transparent, and easily comparable around the world. IFRS currently has complete profiles for 167 jurisdictions, including those in the European Union. The United States
What Is the Islamic Financial Services Board (IFSB)? The Islamic Financial Services Board (IFSB) is an international standard-setting organization that promotes the soundness and stability of Islamic banking by issuing global prudential standards and guiding principles in the areas of capital adequacy, corporate governance, risk management, and transparency, among others. Key Takeaways The Islamic Financial
What Is an Intentionally Defective Grantor Trust? An intentionally defective grantor (IDGT) trust is an estate-planning tool used to freeze certain assets of an individual for estate tax purposes but not for income tax purposes. The intentionally defective trust is created as a grantor trust with a loophole that allows the them to receive income from
What Is Illiquid? Illiquid refers to the state of a stock, bond, or other assets that cannot easily and readily be sold or exchanged for cash without a substantial loss in value. Illiquid assets may be hard to sell quickly because there is low trading activity or interest in the issue, indicated by a lack
