The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...
A measure of minority interest that represents the proportion of excess capital of a subsidiary that relates to third parties...
In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...
It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...
The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...
Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....
A type of depreciation that reflects the decline in an asset’s market value as a result of economic factors, such...
The exit value of an asset is the monetary amount that the asset could be exchanged for if sold currently...
An accounting transaction (and an element of an entity’s income statement) that reflects the consumption of an asset (broadly, an...
In accounting, equity has specific meanings depending on context. Most commonly, it refers to the difference between an entity's assets...