A designated financial instrument whose fair value or related cash flows are meant to offset changes in the fair value...

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...

It stands for negative goodwill; a situation that occurs when an entity acquires another or its assets (business combinations) for...

A situation that occurs when an entity acquires another or its assets (business combinations) for a price lower than its...

An asset that has no physical aspects/ features. Non-physical assets include goodwill, brand awareness (assets corresponding to brand equity), and...