An instrument (any type of securities or financial obligations) that is created or issued by an entity (the issuer) as...

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

A method that is used as part of capital budgeting decision making whereby a rate of return for a project...

Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...