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Allowance for Bad Debts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

Allowance for Doubtful Accounts

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

BDR

It stands for bad debt reserve; a contra asset that represents management's estimate of the amount of accounts receivable (A/Rs)...

Bad Debt Reserve

A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...

Currency Translation Reserve

A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

FCTR

It stands for foreign currency translation reserve; a type of reserve that is created to account for foreign currency translation...

Foreign Currency Translation Reserve

A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

Profit Equalization Reserve

A reserve that is created by an Islamic bank by appropriating a specific amount out of the mudaraba income, before...

Bonus Share

A share that is issued by a company, free of charge, to its existing stockholders on a prorata basis. This...

Bonus Stock

A stock that is issued by a company, free of charge, to its existing stockholders on a prorata basis. This...