It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

Expected credit losses (ECLs) that are estimated over the life of a financial instrument (loans, debt securities, etc.), while being...

A type of security that represents an amount of debt that the holder (buyer/ investor) expects to get back in...

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A debt security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading...

A form of receivables (accounts receivable) that represent the amount that customers owe an entity for the goods or services...

A type of shares that an entity issues to a specific group of equity holders with certain rights that distinguish...

An entity in which another entity (an investor) places its investments, and by virtue of which the latter (the investor)...

An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...