A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...

An item that does not change current items: it does not result in an increase in current liabilities or in...

An item that does not change current items: it does not result in an increase in current liabilities or in...

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...