It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

It stands for market risk premium; in accounting, market risk premium basically has two distinct meanings: "market risk" premium and...

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...

It stands for unrestricted retained earnings; it represents a part of retained earnings (RE)- i.e., of total retained earnings, that...

It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...

It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...