A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

A designation of a financial asset that is classified as available for sale on initial recognition. This entails that such...

It stands for available for sale; a designation of a financial asset that is classified as available for sale on...

A two-way exchange of economic resources; a transfer of assets/ liabilities in exchange for equal value (or approximately equal value)....

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...

A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...

A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...

Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...

Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...