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...

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

A type of security that represents an amount of debt that the holder (buyer/ investor) expects to get back in...