Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

Nachtodliche Belehrungen zu Persönlichkeiten

Nachtodliche Belehrungen zur Philosophie

Nachtodliche Belehrungen zur Theologie

Nachtodliche Belehrungen zu verschiedenen Themen


Crystallization (crystallising)

An asset is sold but repurchased at a later date, often on the same day. Such a transaction occurs for accounting policy and often also for tax policy considerations (a routine method used to change book values without changing beneficial ownership. An example of this occurs when a company needs to take a capital loss for a particular asset, but one believes it still represents a solid investment. Thus one sells the asset in or to a crystallise capital loss, but buys it back immediately). – See share buyback, balance sheet cosmetics, accounting, creative, factual design, price manipulation, market manipulation, Pairoff, ultimate factoring, wash sales.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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