A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

A financial liability that is assumed by an entity for the main purpose of selling or repurchasing in the near...

The income that an entity derives from dividends, interest, rent, royalties, or broadly any source of income to which it...

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

A financial instrument that combines the characteristics of both equity and debt (or both equity instruments and debt instruments). A...

A security that has the features of debt and equity securities or combines such securities together. A typical hybrid security...

A financial asset that does not derive its value from the performance (value change/ price change) of an underlying (asset...

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

The process of isolating and separating a certain component of an instrument in order to account for both separately. An...