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

A contra account (contra equity account) that is recorded in the shareholder's equity section of the statement of financial position...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...

In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...

An accounting method for determining the fair value of an asset or liability by using current exit value or expected...

A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...

A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...