A valuation allowance is an allowance created by an entity for the purpose of offsetting the amount of an asset....

A fair value hedge is a hedge that accounts for the changes in the fair value of a recognized asset...

A fair value hedge is a hedge that accounts for the changes in the fair value of a recognized asset...

A memorandum entry (memo entry) is an accounting entry that gives rise to no debit and credit effects and is...

Book value (BV) is the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence it...

A memorandum account (memo account) is an account that has no accounting function, but rather is an information account that...

A memorandum entry (also, a memo entry) is an accounting entry that gives rise to no debit and credit effects...

Book value (BV) is the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence it...

Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...

Net tangible assets (NTAs) are an entity's total assets less intangible assets such as goodwill, all liabilities and the par...