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 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...

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