The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial...

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

A method of financing (and an accounting strategy) that involves recording certain assets, liabilities, or transactions away from a firm's...

A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...

The income of an entity that is provided by long-term investments. This income, or current earnings, comes out in the...

The remaining value (residual amount) of owners' interest in an entity, after all its liabilities have been deducted from its...

The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

A type of share capital that represents ownership in an entity through the issue of its common shares (ordinary shares)....

An accounting measurement of the profits made by an entity from its ongoing core business/ activities (core operations) over a...