This article will show that it would be suboptimal for a seller to accept a DLOM under the fair value conditions set out in Accounting Standards Codification (ASC) Topic 820, "Fair Value Measurement." Under fair value conditions, applying a DLOM creates an opportunity to make risk-free profits
(or arbitrage) between the marketable and nonmarketable security, which can lead to significant distortions from a financial reporting perspective.
Before his tragically early death, union boss Bob Crow said that our railways had become "a cash cow for businesses interested only in guaranteed, risk-free profits
About half of Kuwait's 30 billion dinar ($104 billion) development is likely to be financed via state-backed loans from banks and the prospect of risk-free profits
has sent lenders' shares soaring over the past month or so.
Caption: Robert Plotkin of BarMedia outlined best practices for tapping the incremental and risk-free profits
available from alcohol-free drinks.
JUST imagine you were in charge of a large organisation and had the chance to introduce a new product line on the internet, with the potential to generate sales exceeding a billion pounds a year and risk-free profits
of pounds 50 million.
More than 1.75m workers in large companies are happily beating the share price doom and gloom that ordinary investors are struggling to avoid - and enjoying risk-free profits
from the stock market.
Dealers think they can make risk-free profits
betting on the inevitable.
Although program trading has become a catch-allphrase, it usually refers to "arbitrage," which sounds daring but is actually a strtegy that institutional investors can use to lock in risk-free profits
by exploiting differnces that develop between the value of teh actual stocks and the futures contract.