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Accounting
Banking

Expected Terminal Value

The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...

Current Exit Value

An exit value that reflects the present value or the amount at which an asset could be sold or a...

Expected Exit Value

The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...

Business Combination

A transaction or other event that involves an acquisition by an entity (known as an acquirer- an investor entity) of...

Process Costing

A cost accounting method whereby an entity determines and accumulates direct costs, and allocates indirect costs of a production process...

Job Costing

A method of costing that tracks the cost and revenues of individual projects and jobs within an entity. This method...

OBS Financing

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

OBSF

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

Off-Balance Sheet Financing

A method of financing (and an accounting strategy) that involves recording certain assets, liabilities, or transactions away from a firm's...

Allowance

A contra asset or an amount to be deducted from an asset account to reflect a particular situation or fact,...