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ASC 810-10-20 Glossary

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US GAAP

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Acquirer Acquisition by a Not-for-Profit Entity Acquisition, Development, and Construction Arrangements Beneficial Interests Business Business Combination Collateralized Financing Entity Combined Financial Statements Consolidated Financial Statements Consolidated Group Contract Customer Decision Maker Decision-Making Authority Direct Financing Lease Equity Interests Expected Losses Expected Losses and Expected Residual Returns Expected Residual Returns Expected Variability Fair Value Finance Lease Financial Asset Financial Statements Are Available to Be Issued Foreign Entity Inventory Kick-Out Rights (VIE Definition)Kick-Out Rights (Voting Interest Entity Definition)Lease Lease Payments Legal Entity Lessee Lessor Limited Partnership Market Participants Nominee Shareholder Noncontrolling Interest Nonfinancial Asset Nonprofit Activity Nonreciprocal Transfer Not-for-Profit Entity Operating Lease Orderly Transaction Ordinary Course of Business Owners Parent Participating Rights (VIE Definition)Participating Rights (Voting Interest Entity Definition)Primary Beneficiary Private Company Protective Rights (VIE Definition)Protective Rights (Voting Interest Entity Definition)Public Business Entity Reinsurance Related Parties Revenue Rollup Sales-Type Lease Subordinated Financial Support Subsidiary Underlying Underlying Asset Variable Interest Entity Variable Interests With Cause Without Cause