An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...

An item whose value or performance changes in reaction to financial risks or developments. These reflect possible future changes in...

A hybrid instrument whose value of the separated or bifurcated derivative is payable in cash, services or merchandize, while the...

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

A financial instrument whose value is not determined or based on the value or performance of an underlying asset. For...

A type of intangible asset that takes many forms including customer contracts and related customer relationships, noncontractual customer relationships, customer...

A type of intangible asset that constitutes the value of rights arising from contractual arrangements to which the holding entity...

A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...

In general, initial recognition is the recognition of an item (e.g., asset, expense, etc.) that would occur if an entity...