commercial substance, dispositions, exchanges, fair value, interest capitalization, nonmonetary assets, self constructed assets

accrual, Asset, balance sheet, Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, gaap, Gain, Historical Cost, IFRS, income statement, Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows, Stockholders Equity