A type of control in which two parties or more contractually agree to share control of an arrangement (which is...
An asset that is held for sale, separately or as part of other assets, in the normal course of business....
Broadly speaking, it is the risk that losses may be incurred due to difficulty converting assets into money. More specifically,...
An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...
With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...
The amount of income taxes payable/ recoverable that correspond to the taxable profit/ loss for a given financial period. For...
Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...
The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...
The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...
The estimated amount that the owner of an asset would earn, in the present, from disposal of that asset, less...