Risk capital Risk capital represents the amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk,...
Risk capital Risk capital represents the amounts of money (capital) that are allocated to high-risk venues (e.g., speculative activity, high-risk,...
Judgement In accounting, judgements (management judgement) represent conclusions are made by an entity’s management in applying accounting policies. A judgement...
Perpetual instruments: concept A perpetual instrument is a financial instrument (typically, an equity instrument and at times a debt instrument)...
Equity instruments: concept An equity instrument is a financial instrument that confers on its holder a residual interest in the...
Intercompany transactions An intercompany transaction is a transaction that takes place when two entities belonging to the same legal parent...
Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...
Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...
Concept of intercompany accounting Intercompany accounting is defined as the processing and accounting for a corporate group’s internal financial activities...
Derivative financial instruments: concept A derivative financial instrument is a type of financial instrument that has financial securities (such as...
