A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...

It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

The state of rapid and excessive increases in the general price (general price index) of goods and services in an...

An economy that experiences, or is deemed to be currently in the state of, hyperinflation. Hyperinflation is manifested by macroeconomic...

A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...

The relation between a hedged item and a hedging instrument. Under hedge accounting, a hedged item exposes the entity to...

An item that is designated as being hedged such as assets, liabilities, commitments, investments in a foreign operation or highly...