It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....

The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...

It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...

A pre-determined rate that is set for the purpose of defining the absorption of production overheads into the cost of...

The right (or a set of rights), the obligation (or a set of obligations), or a set of rights and...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...

A cost / expenditure that has been incurred, while an entity still expects further benefits (in future periods), and hence...