In a certain context, it refers to the cost of money borrowed from a lender in a direct (by means...

An acronym for non-cash charge; an expense/ charge that does not involve a cash transaction- that is, it constitutes no...

An accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, including any case...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A type of risk that reflects any potential losses that may arise, in both on (on-BS) and off-balance sheet (off-BS)...

A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

The aggregate amount of an entity’s obligations that will be settled (paid off) using current assets. That is, the sum…

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…