A measure of income (accounting income) that consists of an entity's regular income, i.e., net income (NI), as reported on...
It stands for capital redemption reserve; a reserve that is set aside for buy-back schemes and redemptions of preference capital...
A reserve that is set aside for buy-back schemes and redemptions of preference capital (preferred shares capital). It is a...
A set of allowances (hence, it is also called valuation allowances) that an entity creates for the purpose of offsetting...
The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...
The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...
In accounting, it is a type of risk that reflects the probability that an entity's financial statements would be experience...
A hedge that aims to mitigate the risks associated with future cash flows/ CF (e.g., the risk of change in...
An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...
An asset that can contribute to an entity's revenue generation process (and generate value) over a long period of time...