An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...

With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...

The amount of income taxes payable/ recoverable that correspond to the taxable profit/ loss for a given financial period. For...

Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

An investor controls an investee when the former has power over the latter. Control is also manifested in the exposure...