A type of share capital that represents ownership in an entity through the issue of its common shares (ordinary shares)....
In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...
The amount of an entity's net assets (net asset value) that each individual share reflects and would be worth. In...
The amount by which the total assets of an entity/ business exceed its total liabilities. In other words, net assets...
The capital contribution by shareholders which reflects the par value of all equity securities, including common shares and preferred stock....
It stands for held-to-maturity investment; an investment in debt securities whose holder intends and has the ability to hold till...
An investment in debt securities whose holder intends and has the ability to hold till maturity. In practice, such investments...
A cost that an entity has taken on (incurred) in the ordinary course of business, whether in relation to its...
A cost that an entity has taken on (incurred) in the ordinary course of business, whether in relation to its...
The act or process of incurring a cost for whatever reason. In general, incurrence involves the sacrifice of an economic...