A measure of carrying amount that reflects the amount at which an asset (or broadly, an item) is currently recognized...

The amount at which an asset is recorded and recognized in the books of an institution. This amount excludes accumulated...

An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...

The loss in value that occurs when the book value or carrying value of an asset (or a cash-generating unit)...