Losses that result from assets/ investments whose value decreased/ depreciated but are still recognized on an entity's balance sheet (i.e.,...

The capital gains that an entity has not realized as it did not sell or dispose of its capital asset(s)-...

The capital gains that an entity realizes when it sells its capital asset(s)- that have already increased in value to...

The accounts receivable (A/Rs) considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

A receivable that is considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...

The receivables that are considered "suspect" or suspicious (tainted) due to their association with an element of fraud, misuse or...

The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...

A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...