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Constant purchasing power accounting (CPPA) is an accounting model that is an alternative to model historical cost accounting under high inflation and hyper-inflationary environments. It has been approved for use by the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). Under this IFRS and US GAAP authorized system, financial capital m

Consumer behaviour is the study of individuals, groups, or organisations and all activities associated with the purchase, use and disposal of goods and services. It encompasses how the consumer's emotions, attitudes, and preferences affect buying behaviour, and how external cues—such as visual prompts, auditory signals, or tactile (haptic) feedback—can shape those responses. Consumer beh

A consumer complaint or customer complaint is an expression of dissatisfaction concerning a product, service, or consumption experience. Consumer complaint behavior may include communicating dissatisfaction directly to a seller, discussing the experience with other consumers, or seeking assistance from a third party.

Consumer confusion is a state of mind that leads to consumers making imperfect purchasing decisions or lacking confidence in the correctness of their purchasing decisions.

The following article is based on UK market; other countries may differ.

Consumer culture theory (CCT) is the study of consumption from a social and cultural point of view, as opposed to an economic or psychological one.

The consumer leverage ratio (CLR) is the ratio of total household debt to disposable personal income. The Federal Reserve separately reports household debt service payments as a percentage of disposable personal income. The Bureau of Economic Analysis publishes disposable personal income data.

Consumer neuroscience is the combination of consumer research with modern neuroscience. The goal of the field is to find neural explanations for consumer behaviors in individuals both with or without disease.

Consumer privacy is information privacy as it relates to the consumers of products and services.

Consumer socialization (alternatively spelled socialisation) is the process by which young people acquire skills, knowledge and attitudes relevant to their functioning as consumers in the marketplace. It has been argued, however, that consumer socialization occurs in the adult years as well. This field of study is a subdivision of consumer behavior as its main focus is on how childhood a

Consumer-generated advertising is advertising on consumer generated media. This term is generally used to refer to sponsored content on blogs, wikis, forums, social networking services, and individual websites. This sponsored content is also known as sponsored posts, paid posts, or sponsored reviews. The content includes links that point to the home page or specific product pages of the

Consumer-to-business (C2B) is a business model in which consumers (individuals) create value and businesses consume that value. For example, when a consumer writes reviews or when a consumer gives a useful idea for new product development then that consumer is creating value for the business if the business adopts the input. In the C2B model, a reverse auction or demand collection model,

Consumerism is a socio-cultural and economic phenomenon in which the aspirations of many individuals include the acquisition of goods and services beyond those necessary for survival or traditional displays. In contemporary consumer society, the purchase and the consumption of products have evolved beyond the mere satisfaction of basic human needs, transforming into an activity that is n

Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at current market value (so-called "economic dep

Contactless payment systems are credit cards and debit cards, key fobs, smart cards, or other devices, including smartphones and other mobile devices, that use radio-frequency identification (RFID) or near-field communication (NFC) for making secure payments. The embedded integrated circuit chip and antenna enable consumers to wave their card, fob, or handheld device over a reader at the

A contactless smart card is a contactless credential whose dimensions are credit card size. Its embedded integrated circuits can store (and sometimes process) data and communicate with a terminal via NFC. Commonplace uses include transit tickets, bank cards and passports.

Most banknotes have traces of cocaine on them; this has been confirmed by studies done in several countries. In 1994, the U.S. 9th Circuit Court of Appeals cited findings that in Los Angeles, three out of four banknotes were tainted by cocaine or another illicit drug.

Contango is a situation in which the futures price (or forward price) of a commodity is higher than the spot price. In a contango situation, arbitrageurs or speculators are "willing to pay more for a commodity [to be received] at some point in the future than to purchase the commodity immediately. This may be due to people's desire to pay a premium to have the commodity in the future rat

Content creation is the act of making and sharing media "content", particularly in digital contexts. A content creator is the person or studio behind such content. According to Dictionary.com, content refers to "something that is to be expressed through some medium, as speech, writing or any of various arts" for self-expression, distribution, marketing and/or publication. Content creatio

Content marketing is a form of marketing focused on creating, publishing, and distributing content for a targeted audience online. It is often used to achieve the following business goals: attract attention and generate leads, expand their customer base, generate or increase online sales, increase brand awareness or credibility, and engage a community of online users. Content marketing a

Contextual advertising (also called contextual targeting) is a form of targeted digital advertising. Contextual advertising is also called "In-Text" advertising or "In-Context" technology. In context targeting, advertisements are selected and placed by automated systems based on websites' linguistic content and the context of what a user is looking at.

A contingencies fund or contingency fund is a fund for emergencies or unexpected outflows, mainly economic crises.

In finance, a contingent claim is a derivative whose future payoff depends on the value of another “underlying” asset, or more generally, that is dependent on the realization of some uncertain future event.

A contingent convertible bond (CoCo), also known as an enhanced capital note (ECN), is a fixed-income instrument that is convertible into equity if a pre-specified trigger event occurs. The concept of CoCo has been particularly discussed in the context of crisis management in the banking industry. It has been also emerging as an alternative way for keeping solvency in the insurance indus

In corporate finance, Contingent Value Rights (CVR) are rights granted by an acquirer to a company’s shareholders, facilitating the transaction where some uncertainty is inherent. CVRs may be separately tradeable securities; they are occasionally acquired (or shorted) by specialized hedge funds.

In finance, a contract for difference (CFD) is a financial agreement between two parties, commonly referred to as the "buyer" and the "seller." The contract stipulates that the buyer will pay the seller the difference between the value of an asset at the time the contract was initiated and the current value of the asset. If the asset's price increases from the opening to the closing of t

The contractus trinus, contractus triplex, or simply triple contract, is a set of contracts used by European bankers and merchants in the Middle Ages, notably by the Fugger family, as a method of circumventing the canon law prohibition of usury.

Contrarian investing is an investment strategy that is characterized by purchasing and selling in contrast to the prevailing sentiment of the time.

A control premium is an amount that a buyer is sometimes willing to pay over the current market price of a publicly traded company in order to acquire a controlling share in that company.

The Controller-General or Comptroller-General of Finances (French: Contrôleur général des finances) was the name of the minister in charge of finances in the Kingdom of France from 1661 to 1791. It replaced the former position of Superintendent of Finances, which was abolished with the downfall of Nicolas Fouquet. It did not hold any real political power until 1665, when First Minister J

Convenient procedures, products and services are those intended to increase ease in accessibility, save resources (such as time, effort and energy) and decrease frustration. A modern convenience is a labor-saving device, service or substance which make a task easier or more efficient than a traditional method. Convenience is a relative concept, and depends on context. For example, automo

Convergence trade is a trading strategy consisting of two positions: buying one asset forward—i.e., for delivery in future (going long the asset)—and selling a similar asset forward (going short the asset) for a higher price, in the expectation that by the time the assets must be delivered, the prices will have become closer to equal (will have converged), and thus one profits by the amo

Conversational commerce is e-commerce done via various means of conversation (live support on e-commerce Web sites, online chat using messaging apps, chatbots on messaging apps or websites, voice assistants) and using technology such as: speech recognition, speaker recognition (voice biometrics), natural language processing and artificial intelligence. Conversational commerce often relie

Convertible arbitrage is a market-neutral investment strategy often employed by hedge funds. It involves the simultaneous purchase of convertible securities and the short sale of the same issuer's common stock.

In finance, a convertible bond, convertible note, or convertible (or a convertible debenture if it has a maturity of greater than 10 years) is a type of bond that the holder can convert into a specified number of shares of common stock in the issuing company or cash of equal value. It is a hybrid security with debt- and equity-like features. It originated in the mid-19th century, and w

The Cook Islands dollar is the current currency of the Cook Islands, which is used alongside the New Zealand dollar. The dollar is subdivided into 100 cents, with some older 50-cent coins carrying the denomination as "50 tene".

Coolhunting is a form of marketing where professionals make observations and predictions based on changes of new or existing "cool" cultural fads and trends. Coolhunting is also referred to as "trend spotting", and is a subset of trend analysis. The term was coined in the early 1990s.

A cooperative (also known as co-operative, coöperative, co-op, or coop) is "an autonomous association of persons united voluntarily to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically-controlled enterprise". Cooperatives are democratically controlled by their members, with each member having one vote in electing the board of

Cooperative banking is retail and commercial banking organized on a cooperative basis. Cooperative banking institutions take deposits and lend money in most parts of the world.

Cooperative federalism is a school of thought in the field of cooperative economics. Historically, its proponents have included J.T.W. Mitchell, Charles Gide, Paul Lambert, and Beatrice Webb (who coined the term in her book The Co-operative Movement in Great Britain).

During the First Intifada, from 1987 to 1991, Palestinians established a number of cooperatives with the goal of increasing the autonomy of the Palestinian economy.

The Copper Card is a contactless smartcard fare collection system used by Valley Metro in Metro Phoenix, Arizona. The Copper Card and the Valley Metro mobile app are accepted on Valley Metro Rail & Streetcar and Valley Metro Bus services.

The Copper Panic of 1789 was a monetary crisis of the early United States that was caused by debasement and loss of confidence in copper coins that occurred under the presidency of George Washington. Following the American Revolutionary War, several U.S. states began minting their own coins, largely using copper. As copper was relatively easy to counterfeit, counterfeiters in states whic

Copy testing is a specialized field of marketing research that determines an advertisement's effectiveness based on consumer responses, feedback, and behavior. Also referred to as pre-testing, it might address all media channels including television, print, radio, outdoor signage, internet, and social media. Research has also examined how copy testing can be incorporated into the selecti

Copy trading enables individuals in the financial markets to automatically copy positions opened and managed by other selected individuals.

A copyright is a type of intellectual property that gives its owner the exclusive legal right to copy, distribute, adapt, display, and perform a creative work, usually for a limited time. The creative work may be in a literary, artistic, educational, or musical form. Copyright is intended to protect the original expression of an idea in the form of a creative work, but not the idea itsel

Core banking is a banking service provided by a group of networked bank branches where customers may access their bank account and perform basic transactions from any of the member branch offices.

A core product is a company's primary promotion, service or product that can be purchased by a consumer. Core products may be integrated into end products, either by the company producing the core product or by other companies to which the core product is sold.

CoreCard Corporation is an American financial technology company based in Norcross, Georgia. Before 2021, it was named Intelligent Systems Corporation and once sold portable computers, video terminals, expansion cards, and other peripherals through a variety of manufacturing subsidiaries.

Corgi is an American insurance technology company based in San Francisco that operates as a licensed insurance carrier for technology startups. The company was founded in 2024 and received regulatory approval to operate as an admitted insurance carrier in 2025. Its product line includes directors and officers liability, cyber insurance, commercial general liability, and AI liability cove

The Corn Exchange was a commercial building in Mark Lane, London, England. The original structure dated from 1747, but the exchange later amalgamated with a rival exchange and was rebuilt several times before finally closing in 1987.

Cornelius "Sonny" Vanderbilt Whitney (February 20, 1899 – December 13, 1992) was an American businessman, film producer, government official, writer and philanthropist. He was also a polo player who owned a stable of Thoroughbred racehorses.

Best Cafe Enterprises, LLC, doing business as Corner Bakery Cafe is an American chain of cafes that specialize in pastries, breads, breakfast dishes, gourmet sandwiches, homemade soups, salads, and pasta. Corner Bakery Cafe is considered to be a part of the fast casual market segment of the food service industry, offering a higher quality of food and atmosphere than a typical fast food

In competition law, cornering the market consists of obtaining sufficient control of a particular stock, commodity, human capital or other asset in an attempt to reduce competition.

A corporate action is an event initiated by a public company that brings or could bring an actual change to the debt securities—equity or debt—issued by the company. Corporate actions are typically agreed upon by a company's board of directors and authorized by the shareholders. For some events, shareholders or bondholders are permitted to vote on the event. Examples of corporate actions

Corporate architecture refers to the use of architectural design to construct physical spaces (buildings, workplaces, etc.) that can promote the image of a corporation. During the 20th century corporate architecture underwent a transformation from functional design philosophies to more creative endeavours, which are able to be an expression of the firm’s institutional identity and play a

In marketing, corporate branding refers to the practice of promoting the brand name of a corporate entity, as opposed to specific products or services. The activities and thinking that go into corporate branding are different from product and service branding because the scope of a corporate brand is typically much broader. Although corporate branding is a distinct activity from product

The corporate debt bubble is the large increase in corporate bonds, excluding that of financial institutions, following the 2008 financial crisis. Global corporate debt rose from 84% of gross world product in 2009 to 92% in 2019, or about $72 trillion. In the world's eight largest economies—the United States, China, Japan, the United Kingdom, France, Spain, Italy, and Germany—total corpo

The Corporate Enforcement Authority (CEA) is the competent authority in Ireland for the general promotion of compliance with the Companies Acts, the investigation of breaches of the Companies Acts and the taking of any necessary enforcement actions to ensure continued compliance.

Corporate farming (also known as Big Agriculture or Big Ag in the United States and Canada) is the practice of large-scale industrial agriculture on farms owned or greatly influenced by large companies. This includes corporate ownership of farms and the sale of agricultural products, as well as the roles of these companies in influencing agricultural education, research, and public polic

Corporate finance is an area of finance that deals with the sources of funding, and the capital structure of businesses, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources. The primary goal of corporate finance is to maximize or increase shareholder value.

A corporate identity or corporate image is the manner in which a corporation, firm or business enterprise presents itself to the public. The corporate identity is typically visualized by branding and with the use of trademarks, but it can also include things like product design, advertising, public relations etc. Corporate identity is a primary goal of corporate communication, aiming to

Corporate Memphis, also known as Alegria, is an art style that features minimalism, flat elements, bright, solid colors, and cartoon-like figures with disproportionate limbs and a lack of (smaller) details on larger figures. Named after the Memphis Group, an Italian design group, the style became popular after Facebook introduced it in 2017 under the name Alegria. It has since been assoc

In business, a corporate raid is the process of buying a large stake in a corporation and then using shareholder voting rights to require the company to undertake novel measures designed to increase the share value, generally in opposition to the desires and practices of the corporation's current management. The measures might include replacing top executives, downsizing operations, or l

The Corporate Registers Forum is an association grouping the corporate registries among the countries of the Commonwealth of Nations.

Corporate services or business services are activities which combine or consolidate certain enterprise-wide needed support services, provided based on specialized knowledge, best practices, and technology to serve internal (and sometimes external) customers and business partners. The term corporate services providers (CSPs) is also used.

Corporate social media is the use of social media platforms, social media communications and social media marketing techniques by and within corporations, ranging from small businesses and tiny entrepreneurial startups to mid-size businesses and huge multinational firms. Within the definition of social media, there are different ways corporations utilize it. Although there is no systemat

Corporate surveillance describes the practice of businesses monitoring and extracting information from their users, clients, or staff. This information may consist of online browsing history, email correspondence, phone calls, location data, and other private details. Acts of corporate surveillance frequently look to boost results, detect potential security problems, or adjust advertisin

Corporate synergy is a financial benefit that a corporation expects to realize when it merges with or acquires another corporation. Corporate synergy occurs when corporations interact congruently with one another, creating additional value.

A corporate tax, also called corporation tax or company tax or corporate income tax, is a type of direct tax levied on the income or capital of corporations and other similar legal entities. The tax is usually imposed at the national level, but it may also be imposed at state or local levels in some countries. Corporate taxes may be referred to as income tax or capital tax, depending on

Corporate travel management is the function of managing a company’s strategic approach to travel (travel policy), the negotiations with all vendors, day-to-day operation of the corporate travel program, traveler safety and security, credit-card management and travel and expenses ('T&E') data management.

Corporate venture capital (CVC) is the investment of corporate funds directly in external startup companies. CVC is defined by the Business Dictionary as the "practice where a large firm takes an equity stake in a small but innovative or specialist firm, to which it may also provide management and marketing expertise; the objective is to gain a specific competitive advantage." Examples o

A corporation or body corporate is an individual or other entity such as a company that has been authorized by the state to act as a single entity (a legal entity recognized by private and public law as "born out of statute"; a legal person in a legal context) and recognized as such in law for certain purposes.

A correlation swap is an over-the-counter financial derivative that allows one to speculate on or hedge risks associated with the observed average correlation, of a collection of underlying products, where each product has periodically observable prices, as with a commodity, exchange rate, interest rate, or stock index.

Corruption is a form of dishonesty or a crime that is undertaken by a person or an organization that is entrusted in a position of authority to acquire illicit benefits or abuse power for one's gain. Corruption may involve activities like bribery, influence peddling, embezzlement, and fraud as well as practices that are legal in many countries, such as lobbying. Political corruption occu

The Corruption Perceptions Index (CPI) is an index published annually by Transparency International, a German registered association, since 1995. It scores and ranks countries by their perceived levels of public sector corruption, as assessed by experts and business executives. The CPI generally defines corruption as an "abuse of entrusted power for private gain".

Corvinus International Investment Ltd. is a Hungarian state-owned asset management company. It is responsible for the execution of transactions related to company holdings in line with the strategic objectives of economic development and for the preservation and growth of the assets owned by the company.

The cost of carry or carrying charge is the cost of holding a security or a physical commodity over a period of time. The carrying charge includes insurance, storage and interest on the invested funds as well as other incidental costs. In interest rate futures markets, it refers to the differential between the yield on a cash instrument and the cost of the funds necessary to buy the inst

Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales) is the carrying value of goods sold during a particular period.

The cost of living is the cost of maintaining a certain standard of living for an individual or a household. Cost-of-living calculations are also used to compare the cost of maintaining a given standard of living across different geographic areas. Differences in the cost of living between locations can be measured using purchasing power parity rates.

The cost of living in Namibia is higher than some other regional cities in the southern region of the African continent. Namibia imports about 50% of its cereal requirements. Many other items used in daily life also need to be imported. High transportation costs make prices very high and unaffordable. Monopolies in some business sectors causes higher profit booking, which also results in

The Olympic Games are considered to be the world's foremost international sporting event with over 200 nations participating. It historically had the highest costs and expenses for the hosts, with the estimated cost of the 2016 Summer Games in Rio de Janeiro being at approximately US$11.1 billion.

Cost per action (CPA), also sometimes misconstrued in marketing environments as cost per acquisition, is an online advertising measurement and pricing model referring to a specified action, for example, a sale, click, or form submit (e.g., contact request, newsletter sign up, registration, etc.).

Cost per impression (CPI) and cost per thousand impressions (CPM) are terms used in traditional advertising media selection, as well as online advertising and marketing related to web traffic. They refer to the cost of traditional advertising or internet marketing or email advertising campaigns, where advertisers pay each time an ad is displayed. CPI is the cost or expense incurred for

Cost per lead (CPL) is an online advertising pricing model in which advertisers pay for a defined lead, typically the contact information of a consumer who has expressed interest in the advertiser's product or service.

Cost per mille (CPM), also called cost per thousand (CPT) (in Latin, French and Italian, mille means one thousand), is a commonly used measurement in advertising. It is the cost an advertiser pays for one thousand views or impressions of an advertisement. Radio, television, newspaper, magazine, out-of-home advertising, and online advertising can be purchased on the basis of exposing the

A cost-of-living crisis is a situation or period of high inflation with increases in the nominal cost of living while real wages decrease. As a result, real income and living standards are squeezed to the point that people cannot afford the standard of living that they were previously accustomed to. The population becomes 'poorer' than it used to be in real terms. This is in contrast to

A cost-plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus an additional payment to allow for risk and incentive sharing. Cost-reimbursement contracts contrast with fixed-price contracts, in which the contractor is paid a negotiated amount regardless of incurred expenses.

Cost–benefit analysis (CBA), sometimes also called benefit–cost analysis, is a systematic approach to estimating the strengths and weaknesses of alternatives. It is used to determine options which provide the best approach to achieving benefits while preserving savings in, for example, transactions, activities, and functional business requirements. A CBA may be used to compare completed

The Costa Rican Foreign Trade Promoter (PROCOMER) is a Costa Rican governmental agency for investment and export promotion responsible for export promotion programs, attracting foreign direct investment, creating human talent development programs, and providing technical and financial support for the administration of Costa Rica's special export regimes.

Cotality (CoreLogic Inc., doing business as Cotality) is an American-based information services provider of financial, property, and consumer information, analytics, and business intelligence. The company analyzes information assets and data to provide clients with analytics and customized data services. The company also develops proprietary research, and tracks current and historical tr

Country of origin (CO) represents the country or countries of manufacture, production, design, or brand origin where an article or product comes from. For multinational brands, CO may include multiple countries within the value-creation process.

Country risk refers to the risk of investing or lending in a country, arising from possible changes in the business environment that may adversely affect operating profits or the value of assets in the country. For example, financial factors such as currency controls, devaluation or regulatory changes, or stability factors such as mass riots, civil war and other potential events contribu

A courier is a person or organization that delivers a message, package or letter from one place or person to another place or person. Typically, a courier provides their courier service on a commercial contract basis; however, some couriers are government or state agency employees (for example: a diplomatic courier).

Court auction is an auction which takes place at a public location designated by the court.

Covad Communications Company, also known as Covad Communications Group, was an American provider of broadband voice and data communications. By Q3 2006, the company had 530,000 subscribers, and ranked as the 16th largest Internet service provider in the United States. Covad was acquired by U.S. Venture Partners, who in 2010 announced a three-way merger of MegaPath, Covad, and Speakeasy,

A Coverdell education savings account (also known as an education savings account, a Coverdell ESA, a Coverdell account, or just an ESA, and formerly known as an education individual retirement account), is a tax advantaged investment account in the U.S. designed to encourage savings to cover future education expenses (elementary, secondary, or college), such as tuition, books, and unifo

Covered interest arbitrage is an arbitrage trading strategy whereby an investor capitalizes on the interest rate differential between two countries by using a forward contract to cover (eliminate exposure to) exchange rate risk. Using forward contracts enables arbitrageurs such as individual investors or banks to make use of the forward premium (or discount) to earn a riskless profit fro

A covered option is a financial transaction in which the holder of securities sells (or "writes") an options contract, either a "call option" or a "put option", against stock that they own or are short, respectively.

In finance, a covered warrant (sometimes called naked warrant) is a type of warrant that has been issued without an accompanying bond or equity. Like a normal warrant, it allows the holder to buy or sell a specific amount of equities, currency, or other financial instruments from the issuer at a specified price at a predetermined date.