A portion of unrestricted equity that is invested by an entity- that is, it is part of the funds corresponding...
It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...
It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...
It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...
A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...
An value/ amount that is equal to the higher of an asset's fair value less costs to sell and its...
An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...