Examlex
A scale in which a given attribute is categorized, and numbers are assigned to the categories, but there is no order or level implied among the categories.
Fair Value
An estimation of the market value of an asset or liability, determined based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Long-Term Liabilities
Obligations of a company that are due beyond one year's time, including bonds payable, long-term loans, and lease obligations.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and equity of a group of companies as if they were a single entity.
Fair Value
An estimate of the price at which an asset or liability would change hands between willing parties, not under duress, in an orderly transaction.
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