In accounting, GL stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are...

It stands for probability of default; in connection with the risk of default (associated with a loan or a credit...

It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...

It stands for more likely than not; in accounting, this expression "more likely than not" sets a threshold (more than...

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

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

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

It stands for statement of income; a financial statement (forming part of a set of financial statements prepared and maintained...

It stands for cost of finances; the cost, interest, and other charges that are incurred in the borrowing of money...

It stands for indirect non-controlling interest; a type of non-controlling interest (NCI) that entails that non-controlling shareholders will only get...