A ratio that relates tangible common equity (TCE) to tangible assets. It is used as a measure of an entity's...
The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...
An asset that may come into existence on a future date due to a specific past transaction/ event that is...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...
A measure of an entity's capital (equity) that constitutes a portion of equity holdings distinguished from preferred equity and equity...
Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...
The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...