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Noncurrent Asset

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

Non-Current Asset

An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...

Useful Life of a Leased Asset

The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...

Nonmonetary Asset

An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...

Abandonment Value

The value of an asset or a group of assets or a project if the asset(s) or the project's assets...

Exchange-Like Transaction

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

Exchange Transaction

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

Entity-Specific Value

In connection with assets, it is the present value of the cash flows that are expected to result from the...

Asset Mismatch

A situation that arises when the risk associated an asset is to be hedged but there is no futures contract on that...

Multi-Asset Option

An exotic option whose payout (payoff) depends on the overall performance of more than one underlying asset, as opposed to a standard vanilla...