An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

It stands for intrinsic value; in the context of options (stock options) and similar instruments (tradable and non-tradable), it is...

In the context of options (stock options) and similar instruments (tradable and non-tradable), it is the difference between the fair...

An asset that is held for sale, separately or as part of other assets, in the normal course of business....

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

A financial reporting period that constitutes a part of a full accounting year. It is a part of the current...

 Expenses that are incidental, i.e., minor. In connection with a service or an item, this refers to gratuities and other...