A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

The amount at which a financial asset is measured at initial recognition, net of any principal repayment (recovery), adjusted for...

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

An asset (typically a financial asset/ intangible asset) that is subject to an amortization scheme whereby its amortized cost is...

The monetary amount at which a financial asset or financial liability is measured at the time it is first recognized...

The systematic process of allocating the amortized amount/ amortized cost (the principal) of a financial asset (broadly any intangible asset)...