Long term contracts and Short position: Difference between pages

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''Accounting.'' 
The short seller of an asset has a 'short position' in the asset. So they are short of the asset.  
A project undertaken by an organisation which spans different accounting periods.
They now need to obtain some of the asset, in order to fulfil their sale contract. They have obligations.
This normally means a contract exceeding one year but in certain circumstances may be contracts of less than one year, but spanning a company's year end.


== See also ==
== See also ==
* [[Accounting period]]
* [[Hedge fund]]
* [[Contract]]
* [[Long position]]
* [[Net short position]]
* [[Open position]]
* [[Short selling]]
   
   



Revision as of 14:20, 23 October 2012

The short seller of an asset has a 'short position' in the asset. So they are short of the asset. They now need to obtain some of the asset, in order to fulfil their sale contract. They have obligations.

See also