Examlex
All of the following are included in the MDS/MPN family except:
GAAP
Generally Accepted Accounting Principles, a collection of commonly-followed accounting rules and standards for financial reporting in the U.S.
Acquisition Method
An accounting technique used in consolidating the financial statements of a group in which one controls one or more others, focusing on fair value of the acquired assets and liabilities.
Stock Contingency
Relates to conditions or events that must occur before the issuance of stock can happen or conditions affecting a stock’s status.
Contingent Performance Obligation
An obligation in a contract that becomes enforceable only under certain conditions or upon the occurrence of specific events.
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