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...

It stands for general purpose financial reporting; financial reporting that aims to accommodate the common information needs of a variety...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

It stands for intrinsic value; in the context of options (stock options) and similar instruments (tradable and non-tradable), it is...