Deloitte
Accounting Research Tool
...
10 Overall

ASC 810-10-20 Glossary

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • US GAAP
View all / combine content
General Note for 20 GlossaryAcquireeAcquirerAcquisition by a Not-for-Profit EntityAcquisition, Development, and Construction ArrangementsBeneficial InterestsBusinessBusiness CombinationCapital LeaseCollateralized Financing EntityCombined Financial StatementsConduit Debt SecuritiesConsolidated Financial StatementsConsolidated GroupContractCustomerDecision MakerDecision-Making AuthorityDirect Financing LeaseEquity InterestsExpected LossesExpected Losses and Expected Residual ReturnsExpected Residual ReturnsExpected VariabilityFair ValueFinance LeaseFinancial AssetFinancial Statements Are Available to Be IssuedForeign EntityInventoryKick-Out Rights (VIE Definition)Kick-Out Rights (Voting Interest Entity Definition)LeaseLease PaymentsLegal EntityLesseeLessorLimited PartnershipMarket ParticipantsNominee ShareholderNoncontrolling InterestNonfinancial AssetNonprofit ActivityNonpublic EntityNonreciprocal TransferNot-for-Profit EntityOperating LeaseOrderly TransactionOrdinary Course of BusinessOwnersParentParticipating Rights (VIE Definition)Participating Rights (Voting Interest Entity Definition)Primary BeneficiaryPrivate CompanyProtective Rights (VIE Definition)Protective Rights (Voting Interest Entity Definition)Public Business EntityPublicly Traded Entity (or Public Entity)ReinsuranceRelated PartiesRevenueSales-Type LeaseSecuritySubordinated Financial SupportSubsidiaryUnderlyingUnderlying AssetVariable Interest EntityVariable InterestsWith CauseWithout Cause