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Derivative Financial Instrument

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

Depreciable Base

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

DOIR

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

Date of Initial Recognition

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

Discontinued Operation

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

Designated as at Fair Value through Profit and Loss

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

DFVTPL

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

Designated as at FVTPL

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

DNCI

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

Direct Non-Controlling Interest

A type of non-controlling interest (NCI) that entails, in the case of acquisition, a proportionate allocation of all recorded equity...