The fair value of a liability is the price that would be paid to transfer a liability in an orderly...
An asset that has no physical characteristics, but rather derives its value from a monetary basis (monetary asset such as...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...
The net income (NI) or net earnings an entity earns after deducting all monetary costs from total revenue. It reflects...
An accounting concept / accounting principle that requires adequate or complete disclosure of all significant (material) matters / issues/ events...
An accounting concept / accounting principle that requires adequate or complete disclosure of all significant (material) matters / issues/ events...
Notes which provide clarification and additional information about specific items in the statement of income (P&L), statement of cash flows,...
It stands for fair value; the price / exchange price (an amount measured in currency units- CUs) at which an...