An asset that cant be realized or is intended to be sold or fully utilized in a normal operating cycle...
An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...
An asset that is not a current asset; typically, it has a long-term life and nature which makes it able...
A two-way exchange of economic resources; a transfer of assets/ liabilities in exchange for equal value (or approximately equal value)....
A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...
A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from...
A non-monetary item; a liability that is not a monetary liability. It is a liability that is not in a...
A liability that is not a monetary liability. It is a liability that is not in a monetary form: it...
A party (person, entity) that has a connection with an entity (a reporting entity) preparing its financial statements. This connection...
According to trade date accounting, a transaction is recorded in the books of an entity as of the date at...