The act or process of taking on or assuming (incurring) a debt/ liability. It also refers to incurring costs: incurred...

The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...

A portion of unrestricted equity that is invested by an entity- that is, it is part of the funds corresponding...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

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...