It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...
A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...
A goodwill that is not deductible for tax purposes- that is, accounting for goodwill is carried out on the basis...
A measure of recoverable amount that is calculated using either the ‘value in use’ (VIU) methodology or the ‘fair value...
An item that does not change current items: it does not result in an increase in current liabilities or in...
An item that does not change current items: it does not result in an increase in current liabilities or in...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...
An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...
An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...