A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...

An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...

With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

For an asset, it is the price (exit price) that an entity received or would have received some time back...

For an asset, it is the price (entry price) that an entity paid or would have had to pay some...