A financial ratio that relates assets to owners' equity. It is a measure of the proportion of total assets financed by a...

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

An asset evaluation method that builds on the assumption that the value of an asset can be measured in terms...

It is often known as value to the owner or value to the business. By definition, it is an asset...

The elements relating to the financial position of an entity/ business are the main element headings that make up the...

A resource that is controlled by a business (entity) as a result of a past transaction/ event and is expected...

It stands for right-of-use asset; the right (license) that is granted by a lessor to a lessee to hold, operate...

The right (license) that is granted by a lessor to a lessee to hold, operate or occupy a leased asset...

A type of business transformation whereby a company changes the very nature of an asset: by replacing/ exchanging it for...

An asset that is held primarily for consumption (end-user needs) and not usually for investment or resale. Examples include different...