One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...

It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...

It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...

It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...

A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...

A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...

The separation of individual components of a contract (a combined contract) from each other for the purpose of treating each...

Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...