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Deferred Charge

A charge/ cost that has already been incurred by an entity, but which corresponds to more than one financial period,...

Death Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Deferred Expense

An expense that has already been incurred by an entity, but which corresponds to more than one financial period, and...

Deferred Cost

A cost that has already been incurred by an entity, but which corresponds to more than one financial period, and...

AFS Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

Available For Sale Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

HFTFA

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

HFTFL

A financial liability (FL) that is assumed by an entity for the main purpose of selling or repurchasing in the...

HFT Financial Asset

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...

Held for Trading Financial Asset

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...