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FV Adjustment

An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...

    Acquisition Method

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

      Fair Value Adjustment

      An accounting adjustment to the fair value of an item (an asset/ a liability) so that it is marked to...

        Separate Financial Statement

        A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

          Paid-In Capital

          The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

            PIC

            It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

              APIC

              It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

                Additional Paid-In Capital

                A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

                  Significant Influence Over an Investee

                  The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

                    Second Income Statement

                    A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...