A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

For an asset, it is the price (exit price) that an entity received or would have received some time back...

For an asset, it is the price (entry price) that an entity paid or would have had to pay some...

An arrangement/ technique that aims to create a misleading impression about the financial position of an entity. For example, this...

A type of dilution in which net present value (NPV) of shareholders' wealth decreases. In other words, it is a...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...

A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...