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Derecognition

The process that involves the removal of a financial asset or financial liability or generally any element (that was already...

Derivative

A financial instrument or agreement/ contract whose value changes in reaction to the change in a specific underlying asset or...

Depreciation Basis

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Cost

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Amount

The amount assigned to an asset (asset account) that is subject to depreciation since its acquirement and over the course...

Depreciable Asset

An asset that is subject to depreciation since its acquirement and over the course of its useful life. In this...

Depreciation

The gradual diminution, loss or decrease in the utility value of an asset as resulting from wear and tear. Depreciation...