Examlex
What is an assumptive close? When can it be used?
ROE
Return on Equity: It's a financial performance indicator that is computed by dividing the net income by the equity held by shareholders.
Equity/Debt Ratio
An economic indicator revealing the balance between shareholder equity and borrowed funds in financing company assets.
Level 3 Assets
These are financial assets and liabilities that are hard to value because they do not have a readily observable market price, often requiring significant estimation in their valuation.
Fair Value Accounting
An accounting approach where companies measure and report the values of their assets and liabilities on the basis of the actual or estimated fair market prices.
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