A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

The difference between total financial assets (gross financial assets or GFAs) and total financial liabilities (total debt or outstanding liabilities):...

It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

A financial asset that does not have a derivative nature, i.e., it does not derive its value from an underlying...

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...

A financial claim on a real asset (such as a physical or tangible asset). Once documented, the claim gives its...