A transaction (or a type of transaction) that occurs only on a time-to-time basis or periodically, but not as a...

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

It stands for net selling price; a measurement base and valuation measure that captures the selling price of an asset...

A measurement base and valuation measure that captures the selling price of an asset (or a broadly an item), calculated...

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...

The difference between interest receivable on financial assets classified as loans and receivables or available-for-sale (AFS) and interest payable on...

The main place in which an entity's accounting transactions are recorded, specifically all non-personal accounts such as cash book, petty...

An instrument whose value or performance changes in reaction to non-financial risks, broadly certain non-financial variables. Simply speaking, it denotes...

An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...