Broadly defined, it is a liability that results in an outflow of monetary assets or other financial assets. Specifically, it...

It stands for long-term liability; debts (liabilities) an entity owes creditors and other third-party market participants, that mature- i.e., are...

An interest rate swap that allows a floating rate borrower to transform a floating-rate liability into a fixed-rate obligation or...

A swap that allows investors to change the nature of their liabilities. It involves the exchange of payments on one...

A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

The purchase price/ transfer price of an asset/ liability that is determined based on the amount required to exchange the...

The sale price/ transfer price of an asset/ liability that is determined based on the amount required to exchange the...

A liability whose value is measured and stated in monetary terms (cash amounts). As such, it is a fixed obligation...

The act or process of taking on or assuming (incurring) a debt/ liability. It also refers to incurring costs: incurred...

An acronym for retained earnings; a liability item that consists of the cumulative total of net earnings and losses, less...