The past exit price for a liability. It is the price (exit price) that an entity paid or would have...
The past exit price for a liability. It is the price (exit price) that an entity paid or would have...
A past exit price for a liability is the price (exit price) that an entity paid or would have paid...
A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...
A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...
The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...
It stands for modified historical cost; an enhanced version of historical cost (HC) where specific assets/ liabilities are recognized at...