A contract that hosts or is embedded with a derivative component as a part of a single financial instrument. The...

A financial instrument whose value is not determined or based on the value or performance of an underlying asset. For...

A type of intangible asset that takes many forms including customer contracts and related customer relationships, noncontractual customer relationships, customer...

A type of intangible asset that constitutes the value of rights arising from contractual arrangements to which the holding entity...

A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...

In general, initial recognition is the recognition of an item (e.g., asset, expense, etc.) that would occur if an entity...

A type of financial asset that appears on the asset-side of an entity's balance sheet to reflect the value of...

An account that is used by an entity to record certain financial items (e.g., gains or losses) that have been...

Generally speaking, it is a record keeping practice that involves maintaining a second set of account books. A shadow accounting...

Presenting an item as a heading or line item on assets or liabilities side of an entity's balance sheet. If...