Coffee-Pot Effect
Organizations that are small and located on a single or …
Category: Corporate Governance
COG/COGS
Acronym for Cost of Goods [Sold.] It encompasses the cost …
Collar Agreement
Clause in a stock-for-stock company sale or transaction (e.g., a …
Color/Colour of Law, Acting
Usually refers to something being performed under apparent but not …
Colorable/Colourable Argument/Claim
A legal argument or assertion of fact that is not …
Commingle, Commingling
Failing to keep assets for which there are different owners …
Community of Interest when Bordering Insolvency
Under company law in the United States and a large …
Compliance Program
Internal programs and training by businesses to ensure that their …
Comptroller
Although a comptroller in normal usage refers to an accountant …
Consolidation Threshold
International Accounting Standards (IAS) and U.S. GAAP require that a …