A measure of value which is based on re-calculation of the fair value (FV) of an entity's assets and liaibilities...
A measure of value which is based on re-calculation of the fair value of an entity's assets and liaibilities at...
A change in intent and ability to continue with a specific classification to maturity. More specifically, tainting occurs if an...
A financial transaction whereby an entity sells or transfers title to its accounts receivable (A/R) to a third party (known...
An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...
An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...
An off-balance sheet (OBS) technique whereby an entity sells (or securitizes) its receivables (accounts receivable, A/R), to a third party...
All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....
It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...
A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...