It stands for direct non-controlling interest; a type of non-controlling interest (NCI) that entails, in the case of acquisition, a...

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

It stands for gross charge-off; the amount of finance (loans extended) that is not recovered by a lender (e.g., a...

It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

An acronym for non-cash charge; an expense/ charge that does not involve a cash transaction- that is, it constitutes no...

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…

An abbreviation for lower of cost or net realizable value (NRV); it is an approach that aims to avoid reporting...

Gross financial assets (GFAs) (total financial assets) are the sum of net financial assets (NFAs) and financial liabilities of an...

It stands for automatic execution suspension; with respect to an exchange trading and its control parameters/ curbs, it refers an...