An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

In accounting, it is a transaction (see: transaction classes) reflecting recurring financial activities recorded in the books of account of...

A general ledger account (GL account) that does not close at the end of the accounting year (as opposed to...

The losses that arise from a general fall in market prices that are not specific to a particular asset or...

A pricing method that derives the current value of a partially depreciated long-lived asset indirectly from the cost of a...

The process of establishing a particular path or direction for an item (of a financial statement) towards final destination of...

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

The capital gains that an entity realizes when it sells its capital asset(s)- that have already increased in value to...