An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...
A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...
It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...
A primary statement of an entity that presents a snapshot of its financial position at a given point in time,...
An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...
The net amount/ value of an entity's fixed assets. It is equal to the acquisition price/ cost of all fixed...
The difference between total financial assets (gross financial assets or GFAs) and total financial liabilities (total debt or outstanding liabilities):...
It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...
An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...
A financial asset that does not have a derivative nature, i.e., it does not derive its value from an underlying...