Notes which provide clarification and additional information about specific items in the statement of income (P&L), statement of cash flows,...

It stands for fair value; the price / exchange price (an amount measured in currency units- CUs) at which an...

The price / exchange price (an amount measured in currency units- CUs) at which an asset could be exchanged in...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

It stands for fair value hedge; a hedge that accounts for the changes in the fair value of a recognized...

A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...