A derivative that is added to a financial asset or financial liability or generally to a non-derivative contract (also known...
An asset that has no physical characteristics, but rather derives its value from a monetary basis (monetary asset such as...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
It stands for fair value through other comprehensive income; the gains/ losses resulting from assets measured at fair value due...
The gains/ losses resulting from assets measured at fair value due to changes in fair value-measured amounts. These changes are...
An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...
An accounting ratio that expresses the contribution margin as a percentage by relating it to total sales (revenues) in dollar...
The amount by which revenues of an entity exceed variable costs (including those relating to production, selling, and administration). This...
A relationship between a parent company (simply, a parent) and its subsidiary (or subsidiaries) in which the parent controls its...
For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...