A non-statutory reserve that is created by virtue of the application of accounting policy for non-financial assets such as property,...

An instrument (any type of securities or financial obligations) that is created or issued by an entity (the issuer) as...

It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...

A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...

A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...

It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

A method that is used as part of capital budgeting decision making whereby a rate of return for a project...