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

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...

Credit losses that are expected to result from default events associated with financial instruments, financing commitments and financial guarantee contracts,...

A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

A measure of value which is based on re-calculation of the fair value of an entity's assets and liaibilities at...

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...