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P/L Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

Profit and Loss Account

One of the primary financial statements of an entity that presents its revenues and expenses during the reporting period. It...

Hybrid Accounting Method

An accounting method that uses a combination of accounting methods for recognition and measurement of income items. Principally, the hybrid...

NI

It stands for net income; the amount that results from distracting specific items from an entity's income, depending on its...

Net Income

The amount that results from distracting specific items from an entity's income, depending on its form and business line. For...

Bid Price

The amount that an entity or broadly a market participant is willing to pay as a consideration for purchasing an...

Relief Value

A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...

Past Settlement Value

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Settlement Amount

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Exit Price for a Liability

A past exit price for a liability is the price (exit price) that an entity paid or would have paid...