In relation to an entity's relationship with an investee, significant influence refers to the power to influence the financial and...
The state of being significant in impact. Significant implies anything (e.g., an amount, occurrence, transaction, etc.) that has the potential...
An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...
An option that is embedded in a derivative financial instrument whereby one party has a choice over settlement. In other...
A contract that confers on the holder the right, but not the obligation, to subscribe to the shares of an...
The capital contribution by shareholders which reflects the par value of all equity securities, including common shares and preferred stock....
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...
An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...
An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...