Accounting – Page 8 – Fincyclopedia

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Credit Risk Premium

The credit spread (additional compensation or premium) that is net of an estimate of credit risk (default risk). Credit risk...

SICR

It stands for significant increase in credit risk; a significant "upward" change in the estimated default risk over the remaining...

Significant Increase in Credit Risk

A significant "upward" change in the estimated default risk over the remaining expected life of a financial asset/ instrument. A...

Virtual Entity

A hypothetical entity that has no legal identity different from that of its parent entity. A virtual entity consists of...

Marketable Securities

A type of financial assets (unrestricted, short-term financial instruments) that can be easily traded in the market (a public stock...

Net Profit

An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...

Historical Cost Approach

An approach of accounting that reflects the actual and the reality of an event or transaction at the time it...

Unrealized Fair Value Gains

Gains that arise from an increase in the value of an asset that has not been sold or a decrease...

Principal Instrument

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

Negative Depreciation

A depreciation that involves an increase in the value of a fixed asset over time, rather than a decrease as...