An acronym for non-cash charge; an expense/ charge that does not involve a cash transaction- that is, it constitutes no...

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…

An abbreviation for lower of cost or net realizable value (NRV); it is an approach that aims to avoid reporting...

Gross financial assets (GFAs) (total financial assets) are the sum of net financial assets (NFAs) and financial liabilities of an...

It stands for automatic execution suspension; with respect to an exchange trading and its control parameters/ curbs, it refers an...

It stands for total liabilities; the total amount of liabilities (financial obligations) that an entity owes to others (i.e., all...

It stands for fair value accounting; an accounting method that is based on the use of fair value (FV); it...

It stands for total assets; the total amount of assets (economic resources) that an entity owns and uses, directly or...

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...