The wider form of the accounting equation that includes in addition to assets, liabilities, and equity (capital) other items mainly...

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

The amount by which the total interest cost associated with a bond issue is lower than the total interest payment....

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

The amount by which the total interest cost associated with a bond issue exceeds the total interest payment. For example,...

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...