A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...
A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...
An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...
It stands for general purpose financial reporting; financial reporting that aims to accommodate the common information needs of a variety...
Financial reporting that aims to accommodate the common information needs of a variety of users, rather than a specific set...
It stands for intrinsic value; in the context of options (stock options) and similar instruments (tradable and non-tradable), it is...
In the context of options (stock options) and similar instruments (tradable and non-tradable), it is the difference between the fair...
An asset that is held for sale, separately or as part of other assets, in the normal course of business....
A cost measure that represents the direct costs of the services provided by a business. For a service company, the...
A cost measure (also known as cost of goods sold or in short COGS) that represents the direct costs of...