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Chapter 3 — Contract Analysis

3.3 Unit of Account

3.3 Unit of Account

ASC Master Glossary
Unit of Account
The level at which an asset or a liability is aggregated or disaggregated in a Topic for recognition purposes.

Footnotes

1
Depending on the relationship between the issuer and the investor, amounts paid to the investor could represent a dividend or other distribution as opposed to an issuance cost. An entity should use judgment and consider the particular facts and circumstances when determining what these amounts represent.