Examlex
-How could a company with receivables like HP be able to manage earnings in applying generally accepted accounting principles?
Revaluation Gain
An increase in the value of an asset over its previously recorded book value, recognized after a revaluation process.
Relevant Exchange Rates
The currency rates used to convert transactions involving foreign currencies into the reporting currency for financial reporting purposes.
Fair Value
The price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Cash Consideration
The total amount of cash that is paid or received during a transaction, such as buying an asset or settling a liability.
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