An event or occurrence that gives rise to impairment of an asset or a collection of assets (e.g., financial assets)....

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

Financial securities that are held by an entity for the purpose of selling or repurchasing them in the short term...

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...