A transaction that involves a business selling a part of itself such as certain operations, a division, a business unit,...

A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...

A transaction (or a type of transaction) that occurs only on a time-to-time basis or periodically, but not as a...

It stands for current expected credit losses; expected credit losses (ECLs) that are estimated over the life of a financial...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

A khiyar (option) that comes into effect when the buyer, in a trust sale (ba’i al-amanah) finds out that the...

Figuratively, a leg is one part or one side of a transaction/ trade/ instrument, spread, etc., that has multiple steps...

A situation where a person takes possession of an object or a form of wealth as an owner (malik) or...

An Arabic expression (يداً بيد) that translates as spot settlement (hand to hand) in exchange-based transactions (especially in the case...

An Arabic expression (يداً بيد) that translates as spot settlement (hand to hand) in exchange-based transactions (especially in the case...