ADJUNCT ACCOUNT
A financial reporting account that increases a liability account's book value. An adjunct account is a valuation account wherein the credit balances are annexed to an another account. For example, in the bonds issued by a company, the unamortized premium on the bond payable account (oftentimes called bond premium) is considered an adjunct account due to the credit balance added to the bonds payable account.
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An act that was formed to provide advice on how to regulate and create standards for depository financial institutions.
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A system of knowing the worth of an organization by computing the NPV or also called as net present value of assumed future earnings or cash flows. ...
Amount Realized
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