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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 Bargain Purchase Option Bargain Renewal Option Business Business Combination Capital Lease Contingency Contract Contract Asset Contract Liability Control Customer Defensive Intangible Asset Direct Financing Lease Fair Value Finance Lease Financial Asset Financial Statements Are Available to Be Issued Gain Contingency Goodwill Identifiable Indirectly Related to the Leased Property Intangible Assets Lease Lease Liability Lease Payments Lease Receivable Lease Term Legal Entity Lessee Lessor Loss Contingency Market Participants Mineral Rights Net Investment in the Lease Noncancelable Lease Term Noncontrolling Interest Not-for-Profit Entity Operating Lease Orderly Transaction Penalty Performance Obligation Private Company Public Business Entity Purchased Financial Assets with Credit Deterioration 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