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Hypothecation is the pledging of an asset as security for a loan while the borrower continues to retain ownership and possession of the asset....

Hyperinflation accounting is the process of adjusting financial statements in economies experiencing extremely high inflation. Without adjustment, historical figures may become misleading and incomparable....

A hybrid security is a financial instrument that has characteristics of both debt and equity. Examples can include convertible debentures or preference shares with...

Hybrid accounting combines elements of cash accounting and accrual accounting. For example, a business may record some transactions on a cash basis and others...

The hurdle rate is the minimum return required before a company accepts an investment or project. It acts as a benchmark for evaluating whether...

Human resource accounting is the concept of measuring and reporting the value or cost of employees as an organizational resource. Traditional accounting does not...

Horizontal analysis compares financial statement items across different periods to identify changes in amount and percentage. It helps users understand growth patterns, cost trends,...

A homogeneous cost pool is a group of similar costs that have the same cause or allocation basis. Grouping such costs together improves the...

A holding gain is an increase in the value of an asset while it is still being held and not yet sold. It may...

A holding company is a company that owns controlling interests in one or more other companies. Its main purpose is often to control and...

Historical trend analysis means comparing financial data over multiple periods to identify patterns, growth, decline, or unusual movement. It helps in forecasting, performance review,...

Historical cost means recording assets and liabilities at their original transaction value when they were acquired or incurred. This is one of the most...