The process or methodology of restating amounts in an entity's statement of financial position that have not already been updated...
In accounting, equity has specific meanings depending on context. Most commonly, it refers to the difference between an entity's assets...
An accounting method that is based on marking to market (M2M) technique, particularly the use of fair value (FV) in...
An accounting method that is based on marking to market technique, particularly the use of fair value (FV) in recognizing...
It stands for total liabilities; the total amount of liabilities (financial obligations) that an entity owes to others (i.e., all...
It stands for fair value accounting; an accounting method that is based on the use of fair value (FV); it...
It stands for total assets; the total amount of assets (economic resources) that an entity owns and uses, directly or...
The total amount of liabilities (financial obligations) that an entity owes to others (i.e., all money owed to creditors). This...
The total amount of assets (economic resources) that an entity owns and uses, directly or indirectly, in its operations/ business,...
The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...