Recasting (also, loan recasting/ mortgage recasting) is a process involving a re-amortization of an existing loan, without changing the loan's...
A memorandum account (memo account) is an account that has no accounting function, but rather is an information account that...
A memorandum entry (also, a memo entry) is an accounting entry that gives rise to no debit and credit effects...
Book value (BV) is the historical cost of an entity's assets (total assets) minus its liabilities (total liabilities) (hence it...
Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...
Net tangible assets (NTAs) are an entity's total assets less intangible assets such as goodwill, all liabilities and the par...
Net tangible assets (NTAs) are an entity's total assets less intangible assets such as goodwill, all liabilities and the par...
Value is what a product (or broadly an asset) or service is perceived to be worth in terms of benefits...
Murabaha (also spelled murabahah) is a shari’a compatible mode of debt financing which involves the sale of a commodity mostly...
Istisna' (الاستصناع) is a type of sale (ba'i or bay') in which the underlying asset (a predefined product known as...