An accounting ratio that relates an entity's current assets, liquid assets, or highly liquid assets (absolute liquid assets) to its...

Broadly speaking, it is the risk that losses may be incurred due to difficulty converting assets into money. More specifically,...

The distinct title of an accounting entry or account as it appears on its own line in a bookkeeping ledger...

It stands for lifetime expected credit losses; the expected credit losses (ECL) that would result from all possible default events...

The expected credit losses that would result from all possible default events to occur over the entire expected life of...

It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...

Credit losses that are expected to result from default events associated with financial instruments, financing commitments and financial guarantee contracts,...

A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...

A measure of value which is based on re-calculation of the fair value of an entity's assets and liaibilities at...

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