Faithful representation Faithful representation is an accounting concept (or principle) that entails that an entity's financial statements shall be prepared...

An accounting estimate is a monetary amount for which the measurement of value is subject to estimation uncertainty, all in...

Legal entity A legal entity is defined as a individual, group of persons, business or non-business construct that has legal...

A money market instrument is defined as a financial instrument representing a short-term financing vehicle which can be “relatively easily”...

Foreign exchange risk (FX risk) is defined as the potential adverse effect arising from changes in the exchange rate between...

Foreign exchange risk (FX risk) is defined as the potential adverse effect arising from changes in the exchange rate between...

Foreign exchange risk (FX risk) is defined as the potential adverse effect arising from changes in the exchange rate between...

Stock yield is the rate of return for a stock is calculated as its dividends per share divided by its...

NOA (net operating assets) is a measure of performance or valuation whereby an entity's value is assessed focusing on its...

NOPAT, an acronym for net operating profit after tax, is an entity’s after-tax operating income assuming that it had no...