An asset that cannot, or need not, be capitalized because the cost to acquire, construct, or improve it is below...

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

A measure of revenue that constitutes the net results from operations- that is, after accounting for all relevant expenses, including...

A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

The net amount/ value of an entity's fixed assets. It is equal to the acquisition price/ cost of all fixed...

The difference between total financial assets (gross financial assets or GFAs) and total financial liabilities (total debt or outstanding liabilities):...

It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...