The effect of a situation opposite to dilution. Specifically, it denotes an increase in earnings per share (EPS) or a...
The effect of a situation opposite to dilution. Specifically, it denotes an increase in earnings per share (EPS) or a...
The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...
Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...
A method of accounting whereby an entity recognizes its income and expenses on the general ledger on an accrual basis-...
An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...
The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...
A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...
It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...
A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...