An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...
It stands for fiscal year option/ financial year option; an option that allows an entity to change its financial year...
It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...
It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...
It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...
It stands for bad debt reserve; a contra asset that represents management's estimate of the amount of accounts receivable (A/Rs)...
It stands for current cost accounting; an accounting method (valuation method) that uses current cost as a measure of value....
It stands for realizable cost savings (or realized cost savings); the amount by which the current cost of the assets...
It stands for current operating profit; the operating profit that constitutes the excess of the current value of an entity's...
It stands for net income; the amount that results from distracting specific items from an entity's income, depending on its...