Tutorials – Page 21 – Fincyclopedia

Notice: Undefined variable: myString in /hermes/bosnacweb04/bosnacweb04ai/b1550/ipg.lantanasolutionsbh98965/fincyclopedia/wp-content/themes/independent/category.php on line 74

Difference Between Joint Operation and Joint Venture

Joint operation is a joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to...

ACL vs. PCL

Allowance for credit losses (ACL) is an allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/...

Difference Between Allowance for Credit Losses and Provision for Credit Losses

Allowance for credit losses (ACL) is an allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/...

Examples of Valuation Allowance

A valuation allowance is an allowance created by an entity for the purpose of offsetting the amount of an asset....

Fair Value Hedge vs. Cash Flow Hedge

A fair value hedge is a hedge that accounts for the changes in the fair value of a recognized asset...

Difference Between Fair Value Hedge and Cash Flow Hedge

A fair value hedge is a hedge that accounts for the changes in the fair value of a recognized asset...

All-Or-None (AON)

A condition that is used on a buy or sell order whereby a broker is instructed to execute the order...

Difference Between a Journal Entry and a Memorandum Entry

A memorandum entry (memo entry) is an accounting entry that gives rise to no debit and credit effects and is...

Interchangeability of Book Value and Carrying Value

Book value (BV) is the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence it...

Recast vs. Refinance

Recasting (also, loan recasting/ mortgage recasting) is a process involving a re-amortization of an existing loan, without changing the loan's...