A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

An expense/ charge that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting...

An expense that does not involve a cash transaction- that is, it constitutes no cash outflows during the accounting period....

A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

The separation of individual components of a contract (a combined contract) from each other for the purpose of treating each...

Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...

In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...