An occurrence that allows a creditor (lender) to identify a debtor's (borrower's) unlikeliness to timely pay (obligations: interest and principal),...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
An ownership interest in an entity. Broadly, equity interest refers to ownership interest of investor-owned entities, which is evidenced by...
Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...
It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...
An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...
A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...
In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...
The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...