The gains or losses that arise from variations in the prices of assets or liabilities that are still reported on...
The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...
It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....
The ratio of a property's net operating income (NOI) to its value (capital invested). This rate is used for valuation:...
A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...
A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...
It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...
A pre-determined rate that is set for the purpose of defining the absorption of production overheads into the cost of...
The right (or a set of rights), the obligation (or a set of obligations), or a set of rights and...
In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...