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...

A claim, that by virtue of a contract, gives a holder the right to receive an amount of money (cash...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...