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Comprehensive Income

A measure of income (accounting income) that consists of an entity's regular income, i.e., net income (NI), as reported on...

Accounting Liquidity

The ease and quickness with which non-monetary assets (generally, all types of assets excluding monetary assets) can be converted to...

Accounting Insolvency

A situation that occurs when an entity's total book liabilities (liabilities recognized in book value) exceed  the total book value...

Accounting Break-Even

A situation that arises when accounting revenues/ revenues equal (i.e., break even with) accounting expenses/ expenses, making net income (and...

Held for Use Asset

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

HFU Investment

It stands for held for use investment; a category of an entity's investments that are held for the sole purpose...

HFU Asset

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...

Held for Use

A category of an entity's assets that are held for the sole purpose of use, either in a direct way...

Investment Property

A type of property (land or a building—or part of a building—or both) that is held (by the owner or...

HFU

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...