An entity's total earnings (revenue) after subtracting all its expenses (mainly, costs of core operations as well as depreciation and...
An approach of accounting that reflects the actual and the reality of an event or transaction at the time it...
Gains that arise from an increase in the value of an asset that has not been sold or a decrease...
An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...
A depreciation that involves an increase in the value of a fixed asset over time, rather than a decrease as...
An economic depreciation that reflects an increase in the cash flows or capital return generated, or expected to be generated,...
In normal situations, economic depreciation implies a decrease in asset values (in this sense, it is better described as positive...
A type of depreciation that reflects the decline in an asset’s market value as a result of economic factors, such...
The risk that arises from potential fluctuations in the fair value (FV) or future cash flows of a financial instrument...
It stands for selling, general and administrative expenses, an item of income statement (SOI) that comprises all direct and indirect...