Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...

An instrument (derivative) which derives its value from the performance or price movement of a financial instrument or index. Examples...

A period of time during which an entity is not allowed to classify any financial assets as held to maturity...

It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...

A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....

A debt instrument that promises investors (holders/ buyers) a single fixed payment on a preset future date. In other words,...

It stands for market risk premium; in accounting, market risk premium basically has two distinct meanings: "market risk" premium and...

In accounting, market risk premium basically has two distinct meanings: "market risk" premium and market "risk premium". A "market risk"...

A financial instrument (particularly a fixed income instrument) that combines the features of a zero-coupon bond and a call bond....

A financial instrument (a derivative) whose value is based on the performance of an underlying interest rate. It gives the...