An acronym for intercompany accounting; the processing and accounting for a corporate group’s internal financial activities and events that impact...

It stands for investment fluctuation reserve; a type of reserve that is created and maintained as a cushion against any...

An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

It stands for net selling price; a measurement base and valuation measure that captures the selling price of an asset...

It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

It stands for hold to collect; a business model that an entity applies with the objective to hold a financial...

It stands for hold to collect and sell; a business model with an objective to contractual cash flows from financial...

It stands for held for sale; a category or designation of assets that an entity currently holds on its balance...

An acronym for designated as at fair value through profit and loss; designating an item as at fair value through...

It stands for net interest income; the difference between interest receivable on financial assets classified as loans and receivables or...