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ASC 810-10-20 Glossary

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US GAAP

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Acquiree Acquirer Acquisition by a Not-for-Profit Entity Acquisition, Development, and Construction Arrangements Beneficial Interests Business Business Combination Capital Lease Collateralized Financing Entity Combined Financial Statements Conduit Debt Securities 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 Nonpublic Entity 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 Publicly Traded Entity (or Public Entity)Reinsurance Related Parties Revenue Rollup Sales-Type Lease Security Subordinated Financial Support Subsidiary Underlying Underlying Asset Variable Interest Entity Variable Interests With Cause Without Cause