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SLM

An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

Straight Line Method

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

Straight Line Basis

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

Straight Line Depreciation

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

SOFP

It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...

Shadow Account

An account that is used by an entity to record certain financial items (e.g., gains or losses) that have been...

Shadow Accounting

Generally speaking, it is a record keeping practice that involves maintaining a second set of account books. A shadow accounting...

SICR

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

Significant Increase in Credit Risk

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

SG&A

It stands for selling, general and administrative expenses, an item of income statement (SOI) that comprises all direct and indirect...