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

An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...

An asset that can contribute to an entity's revenue generation process (and generate value) over a long period of time...

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Contributed capital...

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

The total or aggregated profit that is made by all the entities (e.g., subsidiaries) forming or belonging to a business...

A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...

It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...

A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...

The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...