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Acquisition Method

An accounting method for the acquirer in a business combination (acquisition) whereby it records the consideration paid for the acquired/...

Batch-Based Accounting

A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

Batch Accounting

A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...

Break Up Basis

An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...

Breakup Value

A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...

BS

It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...

Balance Sheet

A primary statement of an entity that presents a snapshot of its financial position at a given point in time,...

Originated Loan

The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial...

Received Loan

The financial liabilities that originate from borrowing money (monetary assets). The received loans and any amounts payable out of which...

Measurement and Recognition Inconsistency

A measurement or recognition inconsistency (mismatch) that arises from using different measurement models for asset or liability values or different...