An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

A charge/ cost that has already been incurred by an entity, but which corresponds to more than one financial period,...

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

An expense that has already been incurred by an entity, but which corresponds to more than one financial period, and...

A cost that has already been incurred by an entity, but which corresponds to more than one financial period, and...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...