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DOIR

It stands for date of initial recognition; the reference date (initial recognition) that is used to assess and determine a...

Date of Initial Recognition

The reference date (initial recognition) that is used to assess and determine a significant increase in credit risk (SICR). This...

Initial Recognition of Financial Asset

In general, initial recognition is the recognition of an item (e.g., asset, expense, etc.) that would occur if an entity...

Transaction Costs

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...