A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A form of minority interest/ non-controlling interest (NCI) that involves active participation by the holders in an entity's management and...
A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....
A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....
It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...
An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....
An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...
A liquidity ratio that expresses the ability of a company to meet its current obligations. It is a measure of…