An item on an entity's financial statements and books of accounts that is commonly reported and typically constitute the hinges/...

An item whose value or performance changes in reaction to non-financial risks or developments that are not specific to a...

An item whose value or performance changes in reaction to non-financial risks or developments that are specific to a party...

An item whose value or performance changes in reaction to non-financial risks or developments. Non-financial variables can either be those...

An item whose value or performance changes in reaction to financial risks or developments. These reflect possible future changes in...