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Accounting
Banking

Proportional Consolidation

The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...

Proportionate Consolidation

The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...

PnL Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

P/L Account

An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...

Profit and Loss Account

One of the primary financial statements of an entity that presents its revenues and expenses during the reporting period. It...

Past Settlement Value

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Settlement Amount

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Exit Price for a Liability

A past exit price for a liability is the price (exit price) that an entity paid or would have paid...

Past Exit Price for an Asset

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

Past Selling Price

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...