Examlex
Frictional unemployment is inevitable because the economy is always changing.
Unrealized Gains
Profits that have been achieved on paper from investments but have not yet been sold for cash, and therefore are not reflected in the income statement.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing ownership interest.
Fair Value Adjustment
An accounting process to adjust the book value of assets or liabilities to their current market value, often for financial reporting purposes.
Consolidated Balance Sheet
A financial statement that aggregates the financial position of a parent company and its subsidiaries, presenting the assets, liabilities, and equity of the entire group as if it were a single entity.
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