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Loan Commitment

A firm commitment by a lender (e.g., a bank) to provide credit (loan) under pre-specified terms and conditions. It is...

Regulatory Control

A type of control that governments and other public sector bodies, including supranational organizations, may have by virtue of their...

A/R

It stands for accounts receivable; money that is owned to an entity by its customers for economic resources (goods/ services)...

Accounts Receivable

Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...

Receivables

Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...

Realized Gains or Losses

The gains/ losses that arise from selling an equity security/ instrument, being the difference between the original acquisition price and...

Re-Issuance Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Big R Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Revision Restatement

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

Little R Restatement

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...