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Individual Accounts
Financial records or statements that pertain to a single individual or entity, detailing their financial transactions and position.
Deferred Tax Asset
An accounting term representing a future tax benefit that results from the difference between the accounting and tax treatment of a transaction, recognizable in future periods when taxes are settled.
Deferred Tax Liability
A tax obligation that a company owes but does not have to pay until a future date, often due to timing differences in recognizing income and expenses.
Consolidation Adjustment
Adjustments made to the financial statements of a parent company and its subsidiaries to eliminate intercompany transactions and balances for the purpose of consolidation.
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