The financial risk that impacts an entity’s financial performance/ profitability due to fluctuations (volatility) in the prices of commodities in...
Broadly, clubbing involves putting two accounts, or more, together in a major account for a more structured reporting. For example,...
The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...
The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...
One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...
An additional share option (stock option, also known as employee stock option, ESO) that an entity grants upon the exercise...
An option that is embedded in a derivative financial instrument whereby one party has a choice over settlement. In other...
The adjustment/ premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty,...
The premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty, engulfing,...
Second to cash, cash equivalents are the most liquid current assets as presented on an entity's balance sheet (statement of...