Gains that arise from an increase in the value of an asset that has not been sold or a decrease...
The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...
A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...
The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...
The loss that is still not actual, i.e., not incurred in reality. Such a loss will not materialize unless the...
In the context of asset depreciation, it refers to the period over which an asset subject to depreciation (depreciable asset)...
A revenue that an entity/ a business has not yet earned. In other words, it refers to all amounts received...