An accounting rule that defines a situation (tainting) in which classification of an investment as held-to-maturity (HTM) is prohibited if...

A portfolio of financial assets (a debt security portfolio) that gets tainted by a change in an entity's intention and...

A goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...

An acronym for fair value through equity; a method (measurement base) of measuring financial assets/ financial liabilities whereby changes in...

A method (measurement base) of measuring financial assets/ financial liabilities whereby changes in fair value / fair value gains or...

A method of measuring financial assets/ financial liabilities whereby changes in fair value (for those items measured at fair value)...

It stands for fair value through profit and loss; a method of measuring financial assets/ financial liabilities whereby changes in...

A type of reserve that is set aside (out of retained earnings) as a cushion against possible future losses, foreseen...

It stands for general-purpose financial statement; a set of financial statements that is prepared and issued throughout a reporting period...

A set of financial statements that is prepared and issued throughout a reporting period year to provide general financial information...