Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...

In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

It stands for general purpose financial reporting; financial reporting that aims to accommodate the common information needs of a variety...

Financial reporting that aims to accommodate the common information needs of a variety of users, rather than a specific set...

It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...

An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...