Examlex
A landlord who fails to maintain reasonable security may face liability for injuries sustained by those who are criminally attacked on the property.
Owners' Equity
The residual interest in the assets of a company after deducting liabilities, representing the owners' claim on the business.
Balance Sheet Valuations
The process of determining the value of assets, liabilities, and equity as they are presented on a company's balance sheet at a specific point in time.
U.S.GAAP
United States Generally Accepted Accounting Principles, a set of accounting standards used in the U.S. for financial reporting.
Actuarial Adjustment Losses
Losses recognized when there are changes to actuarial assumptions used in calculating pension obligations or other post-retirement benefits.
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