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Accounting
Banking

Day-1 Losses

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

Day One Losses

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

Day One Gains

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

Day One Gains or Losses

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

Day-1 Gains or Losses

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

Day-1 Gain or Loss

The gain or loss that is recognized (at the time of initial recognition) as the difference between a transaction price...

Drawing Account

A temporary contra equity account with a "debit balance" that decreases the typical "credit balance" of an owners' equity capital...

Depreciated Cost

The remaining cost of an asset (particularly a fixed asset) after deducting any accumulated depreciation from the asset's original cost...

Designation of a Liability at FVTPL

A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

Distress Sale

The sale of assets, such as inventory items, securities and property, in a hurry and typically at a loss (at...