In connection with assets, it is the present value of the cash flows that are expected to result from the...

A market that is used, in absence of a principal market, to obtain pricing information about the sale of an...

A derivative that is added to a financial asset or financial liability or generally to a non-derivative contract (also known...

The period over which an asset provides or is expected to provide its economic benefits to an entity owning and/...

A measure of the amount profit remaining after adjusting for the return expected by an entity's investors. It is equal...

It stands for economic value added; a measure of the amount profit remaining after adjusting for the return expected by...

The positive difference between total revenue generated by a business and its explicit costs and implicit costs. In other words,...

The methods that are applied by an entity to arrive at the estimated monetary amounts for items of the financial...

The price that an entity would receive in exchange for the sale/ disposal of an asset or would pay to...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...