A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

The original value (basis) of an asset for tax purposes. The cost basis is usually determined as the purchase price...

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on a cash basis-...

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on an accrual basis-...