With respect to tainting of financial assets held to maturity (on classification as such), it is a prohibition on classification...

A type of account (a general ledger account/ GL account) that closes at the end of each accounting year. Basically,...

It stands for tangible net equity; a measure of an entity's total net worth (total equity) that does not include...

A form of receivables (accounts receivable) that represent the amount that customers owe an entity for the goods or services...

The aggregate amount of an entity’s obligations that will be settled (paid off) using current assets. That is, the sum…

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

Total financial assets (TFAs) are the sum of all financial assets owned by an entity, in all their types and...

It stands for total liabilities; the total amount of liabilities (financial obligations) that an entity owes to others (i.e., all...

It stands for total assets; the total amount of assets (economic resources) that an entity owns and uses, directly or...

The total amount of liabilities (financial obligations) that an entity owes to others (i.e., all money owed to creditors). This...