It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...

It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...

It stands for net operating profit; an entity's operating profit (OP) that reflects an entity's gross revenue (gross earnings or...

An acronym for net operating income; an entity's operating income (OI) that reflects an entity's gross revenue (gross earnings or...

It stands for fiscal year option/ financial year option; an option that allows an entity to change its financial year...

It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...