A goodwill whose accounting is carried out on a tax basis. In acquisition accounting, goodwill amortization, in some jurisdictions, is...

According to trade date accounting, a transaction is recorded in the books of an entity as of the date at...

The date that an entity commits itself to transact with a party. According to trade date accounting, a transaction is...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...

A state of consistency that exists between a specific firm and other firms in the same industry or sector. This...

The summation of net income and other comprehensive income. It is the change in equity during a period that is...