A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....
It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...
An allowance (specifically, a valuation allowance) that created against an entity's total loans held for investment and lease financing receivables....
An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...
A liquidity ratio that expresses the ability of a company to meet its current obligations. It is a measure of…
A set of principles and directions that govern a specific aspect of accounting for an entity, product, instrument, transaction, event,...
A non-statutory reserve that is created by virtue of the application of accounting policy for non-financial assets such as property,...
It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...
A method that is used as part of capital budgeting decision making whereby a rate of return for a project...
Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...
