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Nonparametric statistical tests are frequently referred to as "distribution free."
Capital Balances
The amounts shown in a company's financial statements under shareholders' equity, representing the residual interests in the assets of the entity after deducting liabilities.
Goodwill Method
An accounting method used to evaluate the excess of purchase price over the fair value of net identifiable assets acquired in a business combination.
Journal Entries
Recorded transactions in the accounting records of a business that are used to transfer amounts from one account to another, ensuring the ledger remains in balance.
Fair Value
Fair value is an estimate of the market value of an asset, based on its current price in a fair and open market transaction.
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