A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A form of receivables (accounts receivable) that represent the amount that customers owe an entity for the goods or services...

A type of shares that an entity issues to a specific group of equity holders with certain rights that distinguish...

An entity in which another entity (an investor) places its investments, and by virtue of which the latter (the investor)...

An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

In accounting, substance (economic substance) of a transaction means its actual or original nature, irrespective of the way it is...

The exit value of an asset is the monetary amount (CEV, cash equivalent value) that the asset could be exchanged...

The exit value of an asset is the monetary amount (NRV, net realizable value) that the asset could be exchanged...