It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...
A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...
An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...
An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...
It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...
A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...
The risk that a financial loss will be incurred by a party to a financial instrument (or broadly any financial...