It stands for value in use; the net present value (NPV) of economic benefits / cash flows (inflows and outflows),...
The net present value (NPV) of economic benefits / cash flows (inflows and outflows), including disposal value, that an asset...
The value at which a liability is recorded in the books of a business. It appears in the statement of...
The amount at which a liability is recorded in the books of an entity. It appears in the statement of...
The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...
The amount at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for financial...
A lease that cannot be cancelled in ordinary situations by either party. However, it may be cancelled or become cancellable...
A contract in which an owner of property/ usable asset (a lessor) places it at the disposal of another party...
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...
A type of lease in which a financier (a finance company, a bank) is and remains the legal owner of...