Secured Loans
FASB
See: Financial Accounting Standards Board
FASB No 52
The U.S. accounting standard which replaced FASB No. 8. U.S. companies are
required to translate foreign accounts by the current rate and report the changes
from currency fluctuations in a cumulative translation adjustment account in the
equity section of the balance sheet.
FASB No 8
U.S. accounting standard that requires U.S. firms to translate their foreign
affiliates accounts by the temporal method. Gains and losses from currency
fluctuations were reported in current income. It was in effect between 1975 and
1981 and became the most controversial accounting standard in the U.S. It was
replaced by FASB No. 52 in 1981.
Fast market
Used in the context of general equities. Excessively rapid trading in a specific
security that causes a delay in the electronic updating of its last sale and market
conditions, particularly in options.
FCIA
See: Foreign Credit Insurance Association
FDI
See: Foreign direct investment
FDIC
See: Federal Deposit Insurance Corporation
Feasible portfolio
A portfolio that an investor can construct given the assets available.
Feasible set of portfolios
The collection of all feasible portfolios.
