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Non-Taggable Asset

An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...

Non-Capitalized Asset

An asset that cannot, or need not, be capitalized because the cost to acquire, construct, or improve it is below...

Capitalized Asset

An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...

Capital Asset

An asset that can contribute to an entity's revenue generation process (and generate value) over a long period of time...

Dayn Muwathaq

Arabic (دين موثق) for debt (dayn) that is backed by an asset (collateral or rahn) owned by the debtor (madeen)…

Deferred Debit

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Deferred Asset

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Measurement

The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...

AFS Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

Available For Sale Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...