A type of property (land or a building—or part of a building—or both) that is held (by the owner or...

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...

It stands for non-current assets held for sale; a collection of non-current assets that an entity designates as held for...

It stands for fair value less cost to sell; a type of net recoverable amount where the value of an...

It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....

It stands for capital redemption reserve; a reserve that is set aside for buy-back schemes and redemptions of preference capital...