A present economic resource (mawrid) that an entity controls as a result of a transaction occurred in the past, or...

A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...

An asset that a bank or financial institution is prevented from disposing of in any form including liquidation, sale, transfer...

An asset that a bank or financial institution is prevented from disposing of in any form including liquidation, sale, transfer...

An asset that may come into existence on a future date due to a specific past transaction/ event that is...

A combination of long and short positions in financial instruments, in order to mimic the the risk/ reward profile of...

In relation to business combinations, it is an asset that an entity recognizes if it contractually indemnifies its customers (purchasers...

An asset that is not created by a person or an entity, but by the universe's creator (the Almighty). A...

An asset (e.g., a commodity/ an item) that has, or should ultimately have, the same value to all bidders (given...

A situation that arises when a target firm, in an acquisition bid (particularly, a hostile takeover), grants an option to...