A category of intercompany transaction that takes place in the direction from a parent to a subsidiary, being two entities...

A type of financial instrument that has financial securities (such as stocks, bonds, and contracts) as underlying. Per se, the...

The difference between an asset’s cost and its salvage value. Depreciable base is a key input in the calculation of...

It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

The reference date (initial recognition) that is used to assess and determine a significant increase in credit risk (SICR). This...

A component of an entity or a group that either has been disposed of or is classified as held for...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

Designating an item as at fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities...

It stands for direct non-controlling interest; a type of non-controlling interest (NCI) that entails, in the case of acquisition, a...