The premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty, engulfing,...

In accounting, revenue is a component of an entity's income that arises in the ordinary course of business/ activities (core...

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

A liability item that consists of the cumulative total of net earnings and losses, less any dividends declared and distributed,...

A form of retained earnings (RE) that is not for distribution- that is, it is restricted and cannot be issued...

A form of retained earnings (RE) that is not for distribution- that is, it is restricted and cannot be issued...

An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...

A qualitative characteristic of financial information that is provided in financial statements and financial reporting by an entity. It refers...

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...