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Past Settlement Value

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Settlement Amount

The past exit price for a liability. It is the price (exit price) that an entity paid or would have...

Past Exit Price for a Liability

A past exit price for a liability is the price (exit price) that an entity paid or would have paid...

Past Exit Price for an Asset

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

Past Selling Price

A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...

Current Entry Price

The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...

Current Exit Price

The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...

Disclosing Entity

A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...

Reliability

The ability of financial information to be verified (verifiability) and applied to the benefit of users of financial statements, delivering...

Common Information Needs

The needs of a wide range of users of an entity's financial statements (general purpose financial statements, GPFSs) to information,...