A category of intercompany transactions that occurs when a subsidiary sells (or transfers economic resources) to its parent company. In...

It stands for probability of default; in connection with the risk of default (associated with a loan or a credit...

In connection with the risk of default (associated with a loan or a credit arrangement), probability of default (PD) is...

A general ledger account (GL account) that does not close at the end of the accounting year (as opposed to...

A general ledger account (GL account) that does not close at the end of the accounting year (as opposed to...

All profit or losses (sources of income, positive or negative) that have occurred on paper, while respective transactions have not...

An approximation to the fair value (FV) as a measurement base (for assets and liabilities). Such a measure is resorted...

The losses that arise from a general fall in market prices that are not specific to a particular asset or...

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...