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Generally,employees with a high need for achievement are motivated by challenging work.
Book Value
The value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus any depreciation.
Fair Value
An estimate of the market value of an asset, based on what a knowledgeable, willing, and unpressured buyer would likely pay to a knowledgeable, willing, and unpressured seller in the market.
Commercial Substance
A concept in accounting indicating that a transaction has caused a change in the financial position of the parties involved.
Commercial Substance
A condition in financial accounting where a transaction significantly changes the economic position of an entity.
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