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Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
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-Section 55
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Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.

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-Publisher FASB
-Name Accounting Standards Codification
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- References

No definition available.

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Amount after accumulated amortization of finite-lived and indefinite-lived intangible assets classified as other.

No definition available.

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A device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral.

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