The wider form of the accounting equation that includes in addition to assets, liabilities, and equity (capital) other items mainly...

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...

A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

The information that is used to compile and present an entity's financial statements for a given period and other related...

Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part...