The purchase of a number of assets together, usually for a better price (reduced price) than would be obtained on...

The measurement principle that requires reporting values on financial statements by referring to historical cost (HC)- as a measure of...

In a certain context, it refers to the cost of money borrowed from a lender in a direct (by means...

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

An accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, including any case...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

A type of risk that reflects any potential losses that may arise, in both on (on-BS) and off-balance sheet (off-BS)...

A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...