Quality Of Earnings

Quality of earnings describes how sustainable, repeatable and reliable a company’s reported profits are once you strip out one-off items, accounting choices and timing…

Quality Management

Quality management is the set of coordinated activities that an organization uses to direct, control and improve quality. It covers policy-setting, planning, assurance, control…

Quality Control Chart

A quality control (QC) chart is a visual tool used to monitor whether a process or product characteristic is stable and operating within expected…

Qualifying Ratios

What are qualifying ratios? – Qualifying ratios are percentages lenders use to compare a borrower’s debt obligations to their income. They help underwriters determine…

Qualifying Investment

A qualifying investment is an asset or contribution made with pretax dollars into a tax-advantaged account such that taxes on the contributed amount—and typically…

Qualifying Disposition

Key takeaways – A “qualifying disposition” is the sale of stock acquired under an incentive stock option (ISO) or a qualified employee stock purchase…

Qualifying Widowwidower

A “qualifying widow(er)” is a federal tax filing status that lets a surviving spouse use the married filing jointly (MFJ) tax rates and standard…

Qualifying Transaction

A qualifying transaction is the mechanism by which a privately held company becomes publicly listed in Canada by being acquired by a listed shell…

Qualifying Relative

• A “qualifying relative” is one of two dependent categories the IRS recognizes (the other is “qualifying child”). If someone meets the qualifying-relative tests…

Qualifying Event

A qualifying event (also called a qualifying life event or QLE) is a change in your personal or financial circumstances that allows you to…