An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...

A type of bank account (a transactional account) that's linked to a mortgage account (home loan) so that the interest...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...

The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

In a conventional context, a current account (or checking account) is a deposit account that has no stated maturity and...

The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...

The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...