It stands for net book value; the value at which an entity reports an asset on its balance sheet (statement...

It stands for accounts receivable; money that is owned to an entity by its customers for economic resources (goods/ services)...

It stands for cash and cash equivalents; in accounting, cash and cash equivalents are the most liquid current assets as...

Ii stands for below-the-line items; items of financial statements that have a financial impact, though not directly related to the...

It stands for framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used by...

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

It stands for market risk premium; in accounting, market risk premium basically has two distinct meanings: "market risk" premium and...