A financial instrument that constitutes a debt issued by an entity, as a liability, (and hence it is held by...

A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...

A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...

An occurrence that allows a creditor (lender) to identify a debtor's (borrower's) unlikeliness to timely pay (obligations: interest and principal),...

A control (of an entity by a person or group) that is prescribed by law. For de jure control to...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The losses that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The losses that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...