BOTTOM-UP APPROACH TO INVESTING Definition

Bookmark and Share

BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attrac­tive investment potential, then proceeds to a considera­tion of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.

Learn new Accounting Terms

OPEN ITEM is a contractual or scheduled commitment that is not yet reflected in Financial Accounting but will lead to actual expenditures in the future, e.g. a purchase order that is not shipped in full will list those unshipped items as open items within the shipping invoice.

ALLOWANCE FOR BAD DEBTS is an account established to record a subtraction from ACCOUNTS RECEIVABLE, to allow for those accounts that will not be paid.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.