The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...

A single account that controls a set of subsidiary accounts. In other words, it summarizes the subsidiary accounts in order...

An account whose balance is opposite the balance in its related account (the so-called paired account). For instance, accumulated depreciation...

A record of a business transaction that establishes a contractual relationship between a buyer and seller under which delivery is...

A relationship between a bank and its customer that is usually evidenced by a deposit against which withdrawals can be...