Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

A contra account (contra equity account) that is recorded in the shareholder's equity section of the statement of financial position...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The short form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity (capital)....