ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
RESIDUAL CLAIM Definition
RESIDUAL CLAIM is a claim to a share of earnings after debt obligations have been satisfied.
Learn new Accounting Terms
SPLIT ACCOUNTING, under IAS 39, provides that if certain conditions are met the 'embedded derivative' in a 'hybrid (combined) financial instrument' (i.e, a financial instrument which includes a non-derivative 'host contract' as well as an embedded derivative) must be accounted for separately from the 'host contract'.
UNLIQUIDATED can mean: not liquidated; not exactly ascertained; not adjusted or settled.