Any types of reserves that are created and allocated for a specified purpose but not established by a statutory or...

A classification of share capital that represents the amount that is received from an entity's shareholders in exchange for the...

A type of short term finance that is provided by a bank or financial institution to its customers (borrowers) seeking...

A type of short term finance that is provided by a bank or financial institution to its customers (borrowers) seeking...

A type of short term finance that is provided by a bank or financial institution to its customers (borrowers) seeking...

A preferred share that is subject to redemption. This hybrid preferred share may provide for the right of the issuer...

An asset that can be converted into cash or used to pay current liabilities within one year or during a…

The increase in the value of a financial or physical asset over its normal life-time or a specific period of…

A promise to pay which is made when the drawee of a time draft (bill of exchange) writes the word…

An asset that is interchangeable, i.e., its units are replaceable and all of which have standard characteristics that do exist...