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...

An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...

An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...

A hybrid instrument whose value of the separated or bifurcated derivative is payable in cash, services or merchandize, while the...

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

A financial instrument whose value is not determined or based on the value or performance of an underlying asset. For...

A type of financial asset that appears on the asset-side of an entity's balance sheet to reflect the value of...

A type of account (a general ledger account/ GL account) that closes at the end of each accounting year. Basically,...