A situation that arises when a transaction or event has not been recorded or treated correctly in an entity's financial...

An accounting method that is based on marking to market (M2M) technique,  particularly the use of fair value (FV) in...

An accounting method that is based on marking to market technique,  particularly the use of fair value (FV) in recognizing...

An asset or liability whose value is stated in monetary terms that will not change (or that are expected not...

Also, memorandum account; an account that has no accounting function, but rather is an information account that is used for...

An accounting entry that gives rise to no debit and credit effects and is made for the sole purpose of...

An accounting entry that gives rise to no debit and credit effects and is made for the sole purpose of...

An account that has no accounting function, but rather is an information account that is used for clarification and explanation...

A document or a note (typically, an explanatory note) that is created to ensure that transactions or notes pertaining to...

The information that is provided alongside an entity's financial statements or general ledger entries as a certain explanation or clarification...