A set of allowances (hence, it is also called valuation allowances) that an entity creates for the purpose of offsetting...

A disclosure technique or approach that provides a detailed itemization of the contents of an entity's accounts or financial statements....

The state of rapid and excessive increases in the general price (general price index) of goods and services in an...

An economy that experiences, or is deemed to be currently in the state of, hyperinflation. Hyperinflation is manifested by macroeconomic...

A published index that provides a measure of the proportionate, or percentage, changes in the price of goods and services...

The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...

It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....

The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...

An informal term (U.S. usage) for any fraudulent practice aiming to improve the apparent cash position in the accounts of...

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...