One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...

A period of time during which an entity is not allowed to classify any financial assets as held to maturity...

The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

A contra account (contra equity account) that is recorded in the shareholder's equity section of the statement of financial position...

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

An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...

A portfolio of financial assets (a debt security portfolio) that gets tainted by a change in an entity's intention and...

A goodwill that is tax-deductible (in an asset purchase): a purchaser of a target company usually receives a tax benefit...