The capital contribution by shareholders which reflects the par value of all equity securities, including common shares and preferred stock....

It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

An investment in debt securities whose holder intends and has the ability to hold till maturity. In practice, such investments...

A cost that an entity has taken on (incurred) in the ordinary course of business, whether in relation to its...

A cost that an entity has taken on (incurred) in the ordinary course of business, whether in relation to its...

The act or process of incurring a cost for whatever reason. In general, incurrence involves the sacrifice of an economic...

The act or process of taking on or assuming (incurring) a debt/ liability. It also refers to incurring costs: incurred...

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

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

The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...