An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...

A provision in an initial public offering (IPO) underwriting agreement which entitles the underwriters to purchase more shares than specified...

An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...

With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

A liability whose timing and/ or amount are uncertain (whether arising from a legal or constructive obligation). It is an...

A clause in a law, contract, agreement, etc, that limits or reverses a payment or profit distribution for particular reasons....