A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...
A party (person, entity) that has a connection with an entity (a reporting entity) preparing its financial statements. This connection...
According to trade date accounting, a transaction is recorded in the books of an entity as of the date at...
The date that an entity commits itself to transact with a party. According to trade date accounting, a transaction is...
Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...
Broadly speaking, it is a transaction that involves the exchange of goods or services without the use of a medium...
The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...
An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...
An asset that is not a monetary asset. It is an asset that is not in a monetary form: it...
A type of financial asset that constitutes money (cash) held in, and assets whose value can be converted into, a...