A past exit price for a liability is the price (exit price) that an entity paid or would have paid...

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...

The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...

The date at which the value of an asset/ a liability (or broadly, an item) is determined taking into consideration...

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

The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...