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20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest

ASC 805-20-20 Glossary

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Acquiree Acquirer Acquisition by a Not-for-Profit Entity Acquisition Date Business Business Combination Compliance_Environmental_Credit Contingency Contract Contract Asset Contract Liability Control Corporate Joint Venture Customer Defensive Intangible Asset Direct Financing Lease Environmental Credit Environmental Credit Obligation Exchange Fair Value Finance Lease Financial Asset Financial Statements Are Available to Be Issued Gain Contingency Goodwill Government Grant Grant Related to an Asset Grant Related to Income Identifiable Income Taxes Intangible Assets Joint Venture Lease Lease Liability Lease Payments Lease Receivable Lease Term Legal Entity Lessee Lessor Loss Contingency Market Participants Mineral Rights Monetary Assets Net Investment in the Lease Noncontrolling Interest Nonreciprocal Transfer Not-for-Profit Entity Operating Lease Orderly Transaction Performance Obligation Private Company Probable Public Business Entity Purchased Financial Assets with Credit Deterioration Purchased Seasoned Loans Reinsurance Related Parties Right-of-Use Asset Sales-Type Lease Security Standalone Selling Price Sublease Transaction Price Underlying Asset Unguaranteed Residual Asset Variable Interest Entity