A control account that a manufacturing company uses to present totals of similar items related to cost of production (direct...

A control account that a manufacturing company uses to present totals of similar items related to cost of production (direct...

A claim, that by virtue of a contract, gives a holder the right to receive an amount of money (cash...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

It stands for significant increase in credit risk; a significant "upward" change in the estimated default risk over the remaining...

A significant "upward" change in the estimated default risk over the remaining expected life of a financial asset/ instrument. A...

A hypothetical entity that has no legal identity different from that of its parent entity. A virtual entity consists of...

A type of financial assets (unrestricted, short-term financial instruments) that can be easily traded in the market (a public stock...

An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...