The value at which an entity reports an asset on its balance sheet (statement of financial position). It is calculated...
The remaining cost of an asset (particularly a fixed asset) after deducting any accumulated depreciation from the asset's original cost...
In general, it refers to the process of combining assets, liabilities, and other financial items/ balances of two or more...
A general concept that draws a dividing line between issues/ events that are important and issues that are not for...
The state of being significant in impact. Significant implies anything (e.g., an amount, occurrence, transaction, etc.) that has the potential...
Notes that are payable by an entity. Notes payable constitute a formal borrowing agreement, or promissory note, between an entity...
An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...
An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...
An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...
An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...