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A field-level lock allows concurrent transactions to access the same row, as long as they require the use of different fields within that row.
Consolidation Adjustment
Adjustments made during the preparation of consolidated financial statements to eliminate the effects of inter-company transactions among entities within a single group.
Contingent Liability
A liability that may occur depending on the outcome of a future event.
Business Combination Valuation Entries
Journal entries made in accounting to record the assets and liabilities at their fair values in a business acquisition.
Dividend Payable
A liability recorded on a company's balance sheet representing the amount of dividends declared by the board of directors but not yet paid to shareholders.
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