The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

The distinct title of an accounting entry or account as it appears on its own line in a bookkeeping ledger...

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

The amount by which the total interest cost associated with a bond issue is lower than the total interest payment....

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

The amount by which the total interest cost associated with a bond issue exceeds the total interest payment. For example,...