A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...

It stands for capital gain tax; a tax that an entity pays on capital gains- that is, gains arising from...

A tax that an entity pays on capital gains- that is, gains arising from selling an asset/ investment that has...

The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...

A security (belonging to the category of financial assets) that is issued by other entities such as shares, bonds and...

A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

The process of isolating and separating a certain component of an instrument in order to account for both separately. An...

A liability account which is expected to carry a debit balance. It decreases other liabilities on the balance sheet by...

A financial statement that is prepared for the sole purpose of comparing financial results of a current period with those...