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Concerning parent-child relationships in the Middle Ages
Full-Accrual Totals
The sums that reflect all transactions recorded in accordance with the accrual basis of accounting, including revenues when earned and expenses when incurred.
Consolidation Worksheet
A tool used in accounting to combine the financial statements of a parent company and its subsidiaries into a single set of statements.
Fair Value
The estimated price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Book Value
The net value of a company's assets minus its liabilities, often used as a measure of the company's worth on its balance sheet.
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