It stands for negative goodwill; a situation that occurs when an entity acquires another or its assets (business combinations) for...

An acronym for non-taggable asset; an asset that meets the criteria of fixed assets but cannot be physically tagged due...

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...

A ratio that relates tangible common equity (TCE) to tangible assets (TAs). It is used as a measure of an...

It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...

It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...