A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

The gain/ loss in value that is generated by holding an asset over a period of time. It arises when...

The loss in value that results from holding an asset over a period of time. It arises when the value...

The gain in value that is generated by holding an asset over a period of time. It arises when the...

A state of consistency that exists across financial statements of an entity across different accounting periods. This relates to application...

A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...