A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...

In accounting, and in relation to the defined benefit obligations of an entity, service cost is the total cost an...

Generally, it is the date a transaction is completed, i.e., the date that performance (the actual exchange: money vs asset...

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

An entity that is controlled by another entity (known as the parent or parent company). The controlling entity/ parent can...