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Capitalized Asset

An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...

Capital Asset

An asset that can contribute to an entity's revenue generation process (and generate value) over a long period of time...

Dayn Muwathaq

Arabic (دين موثق) for debt (dayn) that is backed by an asset (collateral or rahn) owned by the debtor (madeen)…

Deferred Debit

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Deferred Asset

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Measurement

The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...

AFS Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

Available For Sale Financial Asset

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

HFTFA

A financial asset (FA) that is held for the purpose of selling or repurchasing it in the short term. It...

HFT Financial Asset

A financial asset that is held for the purpose of selling or repurchasing it in the short term. It is...