A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...

A corporate bond that can be exchanged for a predetermined number of common shares of the bond's issuer at any...

A financial instrument that combines at least one derivative contract with underlying assets such as stocks and fixed-income securities. It is a hybrid instrument that...

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

The ratio of an entity's book equity to its market equity. In other words, it relates the original value of...

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

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

A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...

A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...