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ACL

It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

    Allowance for Credit Losses

    An allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/ buyers) that an entity determines and...

      Valuation Allowances

      A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...

        Over-Hedge

        In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

          Hedge Relation

          The relation between a hedged item and a hedging instrument. Under hedge accounting, a hedged item exposes the entity to...

            Hedged Item

            An item that is designated as being hedged such as assets, liabilities, commitments, investments in a foreign operation or highly...

              Under-Hedge

              In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

                Hedging Instrument

                A designated financial instrument whose fair value or related cash flows are meant to offset changes in the fair value...

                  Memo Account

                  Also, memorandum account; an account that has no accounting function, but rather is an information account that is used for...

                    Memo Entry

                    An accounting entry that gives rise to no debit and credit effects and is made for the sole purpose of...