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

A financial asset that does not have a derivative nature, i.e., it does not derive its value from an underlying...

It stands for net operating profit; an entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or...

An entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...

An entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or gross profit) net only of all...

It stands for net income; the amount that results from distracting specific items from an entity's income, depending on its...

The amount that results from distracting specific items from an entity's income, depending on its form and business line. For...

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...

The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...