It stands for gross carrying amount; the amortized cost of an asset, before adjusting for any loss allowance (without deduction...

The amortized cost of an asset, before adjusting for any loss allowance (without deduction for expected credit losses/ ECL). Revaluation...

It stands for value in use;  the net present value (NPV) of economic benefits / cash flows (inflows and outflows),...

The net present value (NPV) of economic benefits / cash flows (inflows and outflows), including disposal value, that an asset...

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...

The smallest level of significance at which the null hypothesis can be rejected. It indicates the probability that a calculated...

In the context of options, in the money refers to the state where the current market price of a given...