A tax that an entity has to pay when it decides to untaint its “tainted” share capital account. A share...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...
A part of retained earnings (RE)- i.e., of total retained earnings, that are available for distribution to shareholders/ equity holders,...
It stands for unrestricted retained earnings; it represents a part of retained earnings (RE)- i.e., of total retained earnings, that...
It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...
A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...
The separation of individual components of a contract (a combined contract) from each other for the purpose of treating each...
Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...
In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...