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

The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...

The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...

It stands for modified historical cost; an enhanced version of historical cost (HC) where specific assets/ liabilities are recognized at...

An enhanced version of historical cost (HC) where specific assets/ liabilities are recognized at current value to reflect changes in...

An enhanced version of historical cost (HC) where specific assets/ liabilities are recognized at current value to reflect changes in...

It stands for historical cost; the original cost (acquisition price and other necessary costs) of an asset (and broadly any...

The original cost (acquisition price and other necessary costs) of an asset (and broadly any element on an entity's financials)...

An expense that is charged to an entity' statement of income, specifically under financing expenses, reflecting the current period's cost...

A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...