Examlex
Erikson's primary assessment technique was
Unrealized Gain or Loss-Equity
Increases or decreases in the value of held investments that have not yet been sold, affecting the equity portion of the balance sheet.
Stockholders' Equity
The net worth of a company, calculated as total assets minus total liabilities, representing the ownership interest of shareholders in the corporation.
Contra Asset
An account that offsets an associated asset account, with common examples being accumulated depreciation and allowance for doubtful accounts.
Fair Value Adjustment
Fair value adjustment is an accounting process to adjust the book value of assets or liabilities to their fair value.
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