A method of allocating income from an asset or venture in a uniform and equitable manner over the course of the contractual...
A method of accounting that records all assets at a set of value measures (asset valuation bases) such as current...
In the lexicon of Islamic finance, it is English for ba'i al-mudtarr. By definition, it is a type of sale (ba'i)...
A person or party, known as the drawee, who accepts a bill of exchange or time draft. This done, the accepting party becomes responsible...
The accounting treatment of a reserve. The account (e.g., retrained earnings account) from which a reserve is being appropriated will...
The difference between the foreign exchange (FX) spot rate on the forward date and the FX forward rate. It can be calculated using...
The difference between the foreign exchange (FX) spot rate on the forward date and the FX forward rate. It can be calculated using...
A financial reporting period that constitutes a part of a full accounting year. It is a part of the current...
A part of the current accounting year that has passed away or is reportable for the time being. In many...
An odd or partial period within the life of a swap that doesn't constitute, by itself, a whole settlement period. In...