Benchmark

Base Period
A base period is a particular time in the past used as the yardstick or starting point when measuring economic data. It is usually a year or an average of years, but it can also be a month or any other specified period.
Benchmark
A benchmarking study compares actual performance to a standard of typical competence, utilizing a standard unit for the basis of comparison, such as the 3-month federal Treasury Bill rate for U.S. interest rates.
Dow Jones Industrial Average (DJIA)
The Dow Jones Industrial Average (DJIA) is the most widely followed benchmark of stock market performance, containing value changes for stocks of 30 large corporations.
Euro-Top 100 Index
The Euro-Top 100 Index represents the top 100 most highly capitalized and actively traded stocks in Europe, providing a comprehensive benchmark for investors seeking exposure to the European market.
EURONIA
EURONIA, or Euro Overnight Index Average, is a reference rate computed as a weighted average of euro overnight funding rates in the London interbank market. It serves as a benchmark for short-term interest rates in the European financial markets.
Pacesetter
A pacesetter is something that sets the standard for others to follow, often in industries such as fashion, technology, or business processes. It signifies innovation and leadership that others aim to imitate or exceed.

Accounting Terms Lexicon

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