A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

The aggregate amount of an entity’s obligations that will be settled (paid off) using current assets. That is, the sum…

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…

A bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as derived from journals and aggregated…

In accounting, losses are a component of an entity's income that may, or may not, arise in the ordinary course...

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

A marked-observed input value that is used in the calculation of an item's fair value (FV). Quoted market prices are...

An alternative term for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e.,...