It stands for effective interest method; an method/ technique whereby the amortized cost of a financial asset or a financial...
An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...
The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...
The wider form of the accounting equation that includes in addition to assets, liabilities, and equity (capital) other items mainly...
It has many meanings depending on context. In accounting and finance, it stands for expected value, i.e., the amount an...
In accounting and finance, it is the amount an entity expects to realize from the sale or disposal of an...
An accounting method for determining the fair value of an asset or liability by using current exit value or expected...
A measure of value that represents the value obtained (i.e., the price received) from selling an asset (or broadly an...
A measure of value that represents the value transferred or surrendered (i.e., the price paid) to purchase an asset (or...
It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...