A type of financial asset that constitutes money (cash) held in, and assets whose value can be converted into, a...

Generally, it is the date a transaction is completed, i.e., the date that performance (the actual exchange: money vs asset...

Any contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

A derivative that is added to a financial asset or financial liability or generally to a non-derivative contract (also known...

An asset that has no physical characteristics, but rather derives its value from a monetary basis (monetary asset such as...

It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...

The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...

The systematic process of allocating the amortized amount/ amortized cost (the principal) of a financial asset (broadly any intangible asset)...

A resource that is controlled by a business (entity) as a result of a past transaction/ event and is expected...