A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...
A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...
Any contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...
In connection with assets, it is the present value of the cash flows that are expected to result from the...
A contract whose costs outweigh its potential benefits. More specifically, the unavoidable costs of meeting the obligations under this contract...
The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...
The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...
It stands for depreciated replacement cost; the depreciated replacement cost of an asset is the current replacement cost of the...
The depreciated replacement cost of an asset is the current replacement cost of the asset, less accumulated depreciation (computed on...
A market that is used, in absence of a principal market, to obtain pricing information about the sale of an...