AICPA - see AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS.
AMERICAN DEPOSITORY RECEIPTS - (ADRs) because many other countries do not permit stock certificates to leave their own country, a foreign company, through a trustee, may issue ADRs which represent the actual foreign company's stock. Each ADR represents a specific number of shares of the particular foreign company's stock. (Also referred to as American Depository Shares or ADSs.)
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS - (AICPA) the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant.
AMERICAN STOCK EXCHANGE COMPOSITE - a market-capitalization weighted index of the stock prices traded on the American Stock Exchange.
AMORTIZATION - accounting method to reduce the value of an asset over time on a regular basis.
ANNUITY - form of contract sold by life insurance companies that guarantees a fixed or variable payment at a future time.
ASK PRICE - the lowest price an investor is willing to accept to sell a particular stock.