AUDIT ADJUSTMENT is a correction of a financial information misstatement identified by the auditor, whether recorded or not.
SPREAD see ASK PRICE.
HURDLE RATE is a term used in the budgeting of capital expenditures meaning the REQUIRED RATE OF RETURN in a DISCOUNTED CASH FLOW analysis. If the expected rate of return on an investment is below the hurdle rate, the project is not undertaken. The hurdle rate should be equal to the INCREMENTAL COST OF CAPITAL.
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