A provision that is created (set aside) by an entity, as an amount deducted from income, to adjust its loan...

It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

An allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/ buyers) that an entity determines and...

A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...

A hedge that aims to mitigate the risks associated with future cash flows/ CF (e.g., the risk of change in...

A hedge that accounts for the changes in the fair value (FV) of a recognized asset or liability or that...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

The relation between a hedged item and a hedging instrument. Under hedge accounting, a hedged item exposes the entity to...

An item that is designated as being hedged such as assets, liabilities, commitments, investments in a foreign operation or highly...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...