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  • The Financial Encyclopedia
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Common Control Transaction

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

    Conservatism

    An accounting principle that calls for the financial statements of an entity to reflect and represent the most conservative figures...

      Cost Principle

      The measurement principle that requires reporting values on financial statements by referring to historical cost (HC)- as a measure of...

        Credit

        An accounting term that is derived from the Latin word 'creditum' which means "to trust or entrust". Credit is a...

          Current Entry Cost

          A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

            Current Entry Value

            A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

              Dividend Equalization Account

              A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

                DER

                It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

                  Dividend Equalization Reserve

                  A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

                    Supplementary Information

                    A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...