A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

It stands for lifetime expected credit losses; the expected credit losses (ECL) that would result from all possible default events...

The expected credit losses that would result from all possible default events to occur over the entire expected life of...

It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...

Credit losses that are expected to result from default events associated with financial instruments, financing commitments and financial guarantee contracts,...

The information that is used to compile and present an entity's financial statements for a given period and other related...

Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part...

A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

A measure of value which is based on re-calculation of the fair value of an entity's assets and liaibilities at...

A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...