A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...

Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...

Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...

An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

It stands for non-controlling interest; a stake in an entity that constitutes less than 50% of the total shares that...

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

The regular costs which are incurred by an entity in the normal conditions of operation. Normal cost consists of actual...