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Quoted Market Price

A marked-observed input value that is used in the calculation of an item's fair value (FV). Quoted market prices are...

    Quick Ratio

    A liquidity ratio that expresses the ability of a company to meet its current obligations. It is a measure of…

      Qualitative Characteristics

      Financial information provided in financial reports (about an entity's economic resources/ assets, liabilities and the effects of transactions/ events on...

        Qualifying Asset

        An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...