The remaining value (residual amount) of owners' interest in an entity, after all its liabilities have been deducted from its...

The zakah base (receptacle) is typically determined by an Islamic bank by applying 2.5% for a lunar calendar year or...

It stands for return on net assets; a profitability ratio in which only interest-bearing debt along with equity are taken...

A profitability ratio in which only interest-bearing debt along with equity are taken into account in calculation. This ratio (RONA,...

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

The amount of an entity's net assets (net asset value) that each individual share reflects and would be worth. In...

The amount by which the total assets of an entity/ business exceed its total liabilities. In other words, net assets...