In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...

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

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

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...

The loss that is still not actual, i.e., not incurred in reality. Such a loss will not materialize unless the...

In the context of asset depreciation, it refers to the period over which an asset subject to depreciation (depreciable asset)...

A revenue that an entity/ a business has not yet earned. In other words, it refers to all amounts received...