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Banking

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....

Affiliate

An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...

Acid Test Ratio

A liquidity ratio that expresses the ability of a company to meet its current obligations. It is a measure of…

Accounting Guidance

A set of principles and directions that govern a specific aspect of accounting for an entity, product, instrument, transaction, event,...

Asset Revaluation Reserve

A non-statutory reserve that is created by virtue of the application of accounting policy for non-financial assets such as property,...

ARR

It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

Accounting Rate of Return

A method that is used as part of capital budgeting decision making whereby a rate of return for a project...

Accounting Earnings

Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...

Accounting Liquidity

The ease and quickness with which non-monetary assets (generally, all types of assets excluding monetary assets) can be converted to...

Accounting Insolvency

A situation that occurs when an entity's total book liabilities (liabilities recognized in book value) exceed  the total book value...