It stands for realizable cost savings (or realized cost savings); the amount by which the current cost of the assets...

The amount by which the current cost of the assets held by an entity in the current period increases. This...

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...

The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...

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

The gain in value that is generated by holding an asset over a period of time. It arises when the...