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,...

A system in which an entity's cost accounts are maintained separately and distinctly from its financial accounts, and the two...

An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...