In relation to assets or ventures (business ventures or enterprises), common control implies the power or authority to exercise control...

A nonfinancial liability is a liability for which an entity (carrying it on its balance sheet) is not under obligation...

A non-financial liability is a liability for which an entity (carrying it on its balance sheet) is not under obligation...

An active market is a market (a trading space) in which in which transactions for an asset or a liability...

A nonfinancial asset is an asset that has a physical presence and value such as real estate, plant and equipment....

A non-financial asset is an asset that has a physical presence and value such as real estate, plant and equipment....

PPE (property, plant and equipment) is a category of tangible items/ tangible assets that an entity holds for the purpose...

Goodwill is an asset (intangible asset) whose value is reflected in the amount by which the assets of an entity...

Gain or loss on disposal of an asset (particularly a non-current asset) is the difference between the sale price (sales...

An investment property is a type of property (land or a building—or part of a building—or both) that is held...