It stands for net income; the amount that results from distracting specific items from an entity's income, depending on its...

The amount that results from distracting specific items from an entity's income, depending on its form and business line. For...

The amount that an entity or broadly a market participant is willing to pay as a consideration for purchasing an...

A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

A past exit price for a liability is the price (exit price) that an entity paid or would have paid...

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...