It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...
The reference date (initial recognition) that is used to assess and determine a significant increase in credit risk (SICR). This...
In general, initial recognition is the recognition of an item (e.g., asset, expense, etc.) that would occur if an entity...
The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...