The act or process of taking on or assuming (incurring) a debt/ liability. It also refers to incurring costs: incurred...
It stands for held-to-maturity security; a security that an entity purchases and holds until maturity (as opposed to available for...
A security that an entity purchases and holds until maturity (as opposed to available for sale securities or trading securities)....
The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...
It stands for market risk premium; in accounting, market risk premium basically has two distinct meanings: "market risk" premium and...
In accounting, market risk premium basically has two distinct meanings: "market risk" premium and market "risk premium". A "market risk"...
The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...
Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...