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

It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...

A book of account that contains an entity's accounts to which debits and credits are posted from books of original...

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....

An approach of accounting that reflects the actual and the reality of an event or transaction at the time it...

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...

A type of non-controlling interest (NCI) that is contingent upon occurrence or fulfillment of certain criteria. In other words, it...