Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...

It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...

A measure of income (accounting income) that consists of an entity's regular income, i.e., net income (NI), as reported on...

The ease and quickness with which non-monetary assets (generally, all types of assets excluding monetary assets) can be converted to...

A situation that occurs when an entity's total book liabilities (liabilities recognized in book value) exceed  the total book value...

A situation that arises when accounting revenues/ revenues equal (i.e., break even with) accounting expenses/ expenses, making net income (and...

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

It stands for held for use investment; a category of an entity's investments that are held for the sole purpose...

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...