An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

The wider form of the accounting equation that includes in addition to assets, liabilities, and equity (capital) other items mainly...

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...