Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

All profit or losses (sources of income, positive or negative) that have occurred on paper, while respective transactions have not...

The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...

The right (or a set of rights), the obligation (or a set of obligations), or a set of rights and...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

A cost / expenditure that has been incurred, while an entity still expects further benefits (in future periods), and hence...

A liability (debt obligation) for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities...

A liability for which there are no sufficient funds set aside to settle. In other words, unfunded liabilities are those...

Losses that result from assets/ investments whose value decreased/ depreciated but are still recognized on an entity's balance sheet (i.e.,...

The capital gains that an entity has not realized as it did not sell or dispose of its capital asset(s)-...