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HFU Investment

It stands for held for use investment; a category of an entity's investments that are held for the sole purpose...

HFU Asset

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...

Held for Use

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

HFU

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...

HFS-NCA

It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

HFS Non-Current Assets

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

Held for Sale Non-Current Assets

A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...

Hyperinflation

The state of rapid and excessive increases in the general price (general price index) of goods and services in an...

Hyperinflationary Economy

An economy that experiences, or is deemed to be currently in the state of, hyperinflation. Hyperinflation is manifested by macroeconomic...

Historical Cost Financial Statements

A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...