A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

It stands for fair value through profit and loss; a method of measuring financial assets/ financial liabilities whereby changes in...

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

A financial instrument that combines at least one derivative contract with underlying assets such as stocks and fixed-income securities. It is a hybrid instrument that...

A sukuk structure that involves intangible assets as underlying, or in which the requirement of tangible assets is minimal. Companies that do not have much fixed...

Derivative contracts/ arrangements such as swaps, options, caps, floors, forward rate agreements (FRA), futures, or any similar instrument. The value...