It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

A financial asset that does not have a derivative nature, i.e., it does not derive its value from an underlying...

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...

The financial assets that originate from lending money. Originated loans represent a contractual right to receive cash or other financial...

The financial liabilities that originate from borrowing money (monetary assets). The received loans and any amounts payable out of which...

Broadly defined, it is a liability that results in an outflow of monetary assets or other financial assets. Specifically, it...

It stands for long-term liability; debts (liabilities) an entity owes creditors and other third-party market participants, that mature- i.e., are...