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...

The original value (basis) of an asset for tax purposes. The cost basis is usually determined as the purchase price...

In accounting, gross basis is a type of treatment whereby an entity accounts for, and recognizes/ presents, its financial statement...

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

Expected credit losses (ECLs) that are estimated over the life of a financial instrument (loans, debt securities, etc.), while being...

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

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

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...