It stands for cash generating unit; it is the smallest identifiable group of assets that generates its own cash inflows....

Generally, it is a liability that is currently due for payment. More specifically, it is a debt that an entity...

An asset that cant be realized or is intended to be sold or fully utilized in a normal operating cycle...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A stake or ownership interest in an entity that is large enough to dominate any stockholder's motion and action. This...

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...

The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...

A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...

It stands for current replacement cost; the amount for which an asset could be replaced with another that has identical...

The amount for which an asset could be replaced with another that has identical service potential (useful life, features, etc.)....