The value at which a liability is recorded in the books of a business. It appears in the statement of...

The amount at which a liability is recorded in the books of an entity. It appears in the statement of...

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

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

A lease that cannot be cancelled in ordinary situations by either party. However, it may be cancelled or become cancellable...

The amounts of funds that have been provided by owners of a business (firm) as well as their claims on...

It stands for right-of-use asset; the right (license) that is granted by a lessor to a lessee to hold, operate...

The right (license) that is granted by a lessor to a lessee to hold, operate or occupy a leased asset...

A business carries out investing activities to build its productive capacity needed for its operations. Operating activities which are carried...

A business makes investments to secure resources that will allow it to build productive capacity and deliver on its value...