Arabic (انتفاع) for utilization. In other words, it is the process of taking or extracting usufruct (manfa’ah) from something (asset,…
An accounting term that comes from the Latin word "debere", which means "to owe". Debit is a journal entry that...
An asset whose future performance is certain (in terms of a guaranteed return). A safe asset/ riskless asset does not...
It stands for risk-free asset; an asset whose future performance is certain (in terms of a guaranteed return). A risk-free...
An asset whose future performance is certain (in terms of a guaranteed return). A risk-free asset (also, a riskless asset)...
An asset whose future performance is certain (in terms of a guaranteed return). A riskless asset does not expose its...
An asset whose future performance is uncertain (in both directions, upward and downward). A risky asset exposes its holder (investor)...
The sale or disposal of an asset. Divesture takes place when a company (or any form of going concern) sells off…
The sale or disposal of an asset. Divestiture takes place when a company (or any form of going concern) sells…
Total financial assets (TFAs) are the sum of all financial assets owned by an entity, in all their types and...