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Operating Liability

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

Non-Financial Liability

A liability for which an entity (carrying it on its balance sheet) is not under obligation to settle it using...

Price Risk

A type of risk that reflects any potential losses that may arise, in both on (on-BS) and off-balance sheet (off-BS)...

Fair Value Hierarchy

A multi-level prioritization system (hierarchy) that groups the inputs used in valuation techniques (particularly for fair value calculation/ estimation) into...

Total Current Liabilities

The aggregate amount of an entity’s obligations that will be settled (paid off) using current assets. That is, the sum…

Current Accounts

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

Total Current Assets

The aggregate amount of the assets owned (and controlled) by an entity such as cash, cash equivalents, accounts receivable, inventory…

GL

It’s stands for general ledger; a bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as…

General Ledger

A bookkeeping ledger in which accounting figures (related to transactions and events) are recorded as derived from journals and aggregated…

Losses

In accounting, losses are a component of an entity's income that may, or may not, arise in the ordinary course...