Deloitte
Accounting Research Tool

Previous Section Next Section

...

ASC 820-10-20 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

Acquiree Acquirer Acquisition by a Not-for-Profit Entity Active Market Benchmark Interest Rate Beneficial Interests Brokered Market Business Business Combination Collateralized Financing Entity Conduit Debt Securities Contract Cost Approach Credit Risk Currency Risk Customer Dealer Market Discount Rate Adjustment Technique Entry Price Equity Security Exchange Market Exit Price Expected Cash Flow Fair Value Financial Asset Financial Instrument Financial Liability Highest and Best Use Income Approach Inputs Interest Rate Risk Legal Entity Level 1 Inputs Level 2 Inputs Level 3 Inputs Liability Issued with an Inseparable Third-Party Credit Enhancement Management Market Approach Market Participants Market Risk Market-Corroborated Inputs Most Advantageous Market Net Asset Value per Share Nonfinancial Asset Nonperformance Risk Nonpublic Entity Not-for-Profit Entity Observable Inputs Orderly Transaction Other Price Risk Present Value Principal Market Principal-to-Principal Market Public Business Entity Readily Determinable Fair Value Related Parties Revenue Risk Premium Security Standalone Selling Price Systematic Risk Transaction Costs Transportation Costs Unit of Account Unobservable Inputs Unsystematic Risk Variable Interest Entity