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Accounting
Banking

Accounting Estimate

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

Accounting Control

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

At Cost

A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...

AFS Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Available For Sale Securities

A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...

Active Minority Interest

A form of minority interest/ non-controlling interest (NCI) that involves active participation by the holders in an entity's management and...

Active NCI

A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....

Active Non-Controlling Interest

A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....

ALLL

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...

Allowance for Loan and Lease Losses

An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....