A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

For an asset, it is the price (exit price) that an entity received or would have received some time back...

For an asset, it is the price (entry price) that an entity paid or would have had to pay some...

An arrangement/ technique that aims to create a misleading impression about the financial position of an entity. For example, this...

In connection with assets, it is the present value of the cash flows that are expected to result from the...

The written down value (WDV) of an asset is its current replacement cost less accumulated depreciation. In general, this value...

The written down replacement cost (WDRC) of an asset is its current replacement cost less accumulated depreciation. In general, this...

The written down replacement cost of an asset is its current replacement cost less accumulated depreciation. In general, this value...

The written down replacement value of an asset is its current replacement cost less accumulated depreciation. In general, this value...