The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...

An asset that ranks top amongst other assets held by a financial institution in terms of quality and convertibility to...

Arabic (تمكين) for the process or act of enabling a party, to whom ownership of an asset is transferred, to...

Arabic (تمكين) for the process or act of enabling a party, to whom ownership of an asset is transferred, to...

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

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...

A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

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