It stands for historical value accounting; a method of accounting that has historical cost (HC) as a measurement base for...
A method of accounting that has historical cost (HC) as a measurement base for assets and liabilities. At initial recognition,...
It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...
A value measurement base (an entry value) that indicates the value (price/ cost) currently paid for the purchase of an...
A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...
A liability that is not a current liability. By nature, it is a liability (financial obligation) that is not due...
It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...
A method that is used as part of capital budgeting decision making whereby a rate of return for a project...
Earnings of an entity as reported and presented in its statement of income (SOI). Accounting earnings, also known as net...
It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...