Total financial assets (TFAs) are the sum of all financial assets owned by an entity, in all their types and...

The losses that arise from a general fall in market prices that are not specific to a particular asset or...

The expected or estimated sale price of an asset. It represents the residual value of an asset (particularly, a long-lived...

Gross financial assets (GFAs) (total financial assets) are the sum of net financial assets (NFAs) and financial liabilities of an...

Gross financial assets (GFAs) are the sum of net financial assets (NFAs) and financial liabilities of an entity. In a...

The profits/ gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in...

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

A measure of expense that captures all expenses and charges relating to the handling of an asset (e.g., amounts paid...