A portion of unrestricted equity that is invested by an entity- that is, it is part of the funds corresponding...

A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...

A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...

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,...

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...