It stands for direct non-controlling interest; a type of non-controlling interest (NCI) that entails, in the case of acquisition, a...

A type of non-controlling interest (NCI) that entails, in the case of acquisition, a proportionate allocation of all recorded equity...

A type of security that represents an amount of debt that the holder (buyer/ investor) expects to get back in...

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

An accounting principle that entails that for each credit/ debit entry made in one account, there is a corresponding entry…

An approximation to the fair value (FV) as a measurement base (for assets and liabilities). Such a measure is resorted...

An accounting term that comes from the Latin word "debere", which means "to owe". Debit is a journal entry that...

The profits/ gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in...

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...