A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...

The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...

A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...