The ratio of the current net market value of open positions held between two counterparties related to the current gross...

Stock yield is the rate of return for a stock is calculated as its dividends per share divided by its...

The yield on a stock is its rate of return over a certain period of time. The rate of return...

An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

A test for impairment is an assessment exercise carried out an entity to determine the possible existence of impairment losses...

It stands for net selling price; a measurement base and valuation measure that captures the selling price of an asset...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

A measurement base and valuation measure that captures the selling price of an asset (or a broadly an item), calculated...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

The rate of return on an investment (broadly, return on capital) that is obtained over a period of time (marking...