The written down replacement value of an asset is its current replacement cost less accumulated depreciation. In general, this value...

A market that is used, in absence of a principal market, to obtain pricing information about the sale of an...

The market that maximizes the amount that would be received from sale of an asset or minimizes the amount that...

The market that has, in comparison with other markets, the greatest volume and highest activity level for the trading of...

A stake or ownership interest in an entity that is large enough to dominate any stockholder's motion and action. This...

It stands for non-controlling interest; a stake in an entity that constitutes less than 50% of the total shares that...

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

A measurement or recognition inconsistency that arises from using different measurement models for asset or liability values or different recognition...

An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...