BEARER STOCKS Definition

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BEARER STOCKS are stocks not registered in the name of an owner, who can thus remain anonymous.

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DEFERRED TAX ASSETS have an effect of decreasing future income tax payments, which indicates that they are prepaid income taxes and meet definition of assets. Whereas deferred tax liabilities have an effect of increasing future years income tax payments, which indicates that they are accrued income taxes and meet definition of liabilities.

VERTICAL FINANCIAL ANALYSIS allows comparison of the financial ratios of a company in time - past, present and future.

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