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Transaction Costs of Financial Instruments

The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...

Transaction Costs

The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...

BV Asset

It stands for bona vacantia asset; an asset that is claimed by nobody, or not shown to be owned by...

Bona Vacantia Asset

An asset that is claimed by nobody, or not shown to be owned by an apparent owner. An example is...

Bona Vacantia

Latin for ownerless goods (vacant goods)- that is, goods/ assets/ stuff that are claimed by nobody, or not shown to...

Non-Transferable Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Internal-Use Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Back-Room Intangible Asset

A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents,...

Intangible Asset

An asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For example, marketable securities and...

Investment

The current commitment of money, assets and other resources in the anticipation of future gains and benefits. An investor forgoes...