The amortization of bond discount is the allocation of the discount over the remaining life of the bonds to account...
The amount by which the total interest cost associated with a bond issue exceeds the total interest payment. For example,...
It has many meanings in different contexts. It may stand for nominal value; a measure of value of assets and...
A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...
It stands for lifetime expected credit losses; the expected credit losses (ECL) that would result from all possible default events...
The expected credit losses that would result from all possible default events to occur over the entire expected life of...
It stands for expected credit losses; by definition, it denotes credit losses that are expected to result from default events...
Credit losses that are expected to result from default events associated with financial instruments, financing commitments and financial guarantee contracts,...
The information that is used to compile and present an entity's financial statements for a given period and other related...
Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part...