Transactions In accounting, transactions (as a financial reporting reflection of transactions, events or conditions involving an entity operations and activities,...

Routine transactions In accounting, a routine transaction represents a transaction (see: transaction classes) reflecting recurring financial activities recorded in the...

A component of total Tier 1 capital that includes the core capital that a bank holds in its capital structure....

It stands for common equity tier-1 capital; a component of total Tier 1 capital that includes the core capital that...

A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...

A transaction (or a type of transaction) that occurs only on a time-to-time basis or periodically, but not as a...

A bond that is adjusted with inflation. An inflation-linked bond is designed as a hedging tool for holders (investors) against...

The risks that are associated with the settlement of foreign exchange (FX) transactions. The inability to settle or timely settle...

Non-routine accounting estimate: concept A non-routine accounting estimate is an accounting estimate that is not made on a routine basis...

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....