The amortized cost of an asset, before adjusting for any loss allowance (without deduction for expected credit losses/ ECL). Revaluation...
A regulatory response to a case of extreme volatility in trading.This is meant to stop trading (and irrational buying or...
A call market in which securities, available for trading, are called one at a time. Markets that call securities on...
A record of a business transaction that establishes a contractual relationship between a buyer and seller under which delivery is...
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 negative difference between the selling price and initial purchase price of a stock (stocks) in a contra transaction (contra...
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...