A lease's remaining carrying value after it has been fully depreciated at the end of its term. This value reflects...

The process an entity/ investor (or broadly any market player) follows in order to establish how the market values a...

A description that a security (or any type of asset) is given due to the expectation that its price would...

A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...

The attractiveness of one investment (one asset, or a group of assets, etc.) in relation to another, for example in...

It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...

An option or alternative for an entity to use fair value (FV) as a basis for recording its financial assets/...

A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...

The monetary amount for which an asset could be exchanged or a liability/ obligation could be settled between well informed,...

The principal amount of an instrument (sukuk), a debt (qard, zhemam or receivables, etc), or an account (deposit). For example,...