A transaction that involves a business selling a part of itself such as certain operations, a division, a business unit,...

A financial statement that is prepared to provide information about a certain component of a business such as a segment,...

A type of control that entails power over assets or business at the present time and for the current financial...

A measure of carrying amount that reflects the amount at which an asset (or broadly, an item) is currently recognized...

A type of intangible asset that takes many forms including customer contracts and related customer relationships, noncontractual customer relationships, customer...

A type of intangible asset that constitutes the value of rights arising from contractual arrangements to which the holding entity...

A branch of accounting that is concerned with producing the information that enables an entity's management to control and evaluate...

An account that an entity uses to accurately account for certain items of cost. For that purpose, there are specific...

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...