BULL MARKET Definition

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BULL MARKET is a period of rising share prices; an optimistic state of affairs.

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HISTORICAL COST ACCOUNTING is an accounting principle requiring all financial statement items to be based on original cost. It is usually based upon the dollar amount originally exchanged in an arms-length transaction; an amount assumed to reflect the fair market value of an item at the transaction date.

MATERIAL WEAKNESS is a condition that could potentially result in the material misstatement of the financial statements.

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