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Nonfinancial Liability

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

Non-Financial Liability

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

Net A/Rs

It stands for net accounts receivable; a measure of receivables (accounts receivable) of an entity that represents the amounts owed...

Net Accounts Receivable

A measure of receivables (accounts receivable) of an entity that represents the amounts owed to it by its customers for...

Net Receivables

A measure of receivables (accounts receivable) of an entity that represents the amounts owed to it by its customers for...

Net Recoverable Value

The expected or estimated sale price of an asset. It represents the residual value of an asset (particularly, a long-lived...

NCA-HFS

It stands for non-current assets held for sale; a collection of non-current assets that an entity designates as held for...

Non-Current Assets Held for Sale

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

NAS

It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...

Non-Audit Service

A service (that can or cannot be offered by an accounting/ audit firm) other than annual financial statements audit, including...