The amount at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for financial...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

An accounting basis of recording transactions and events only when cash receipt/ payment is involved. More specifically, cash accounting is...

It is a component of internal control in an entity. It sets the tone of the entity and affects how...

A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...