The price that an entity would receive in exchange for the sale/ disposal of an asset or would pay to...

A transaction that involves an exchange of an asset or liability between market participants assuming that such an asset/ liability...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...

Though not an accounting measure of value, market value can be broadly defined as a middle-ground price between a buyer...

The risk that arises from any fluctuations in the fair value of a financial instrument or future cash flows associated...

A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...

A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...