A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

It stands for arm's length principle; a market standard that assumes a normal transaction to be one which is entered...

A market standard that assumes a normal transaction to be one which is entered into by and between two unrelated...

A transaction which is entered into by and between two unrelated and well-informed parties, that is, those who have no...

A transaction that is entered into by two parties who are related, i.e., they have some sort of connection prior...

A transaction that assumes there will be adequate market exposure that would allow market participants to gain sufficient knowledge about...

A transaction that involves an exchange of an asset or liability between market participants assuming that such an asset/ liability...

The price that is recorded by an entity when acquiring an asset or assuming a liability in an exchange transaction...