The act or process of incurring a cost for whatever reason. In general, incurrence involves the sacrifice of an economic...
The act or process of taking on or assuming (incurring) a debt/ liability. It also refers to incurring costs: incurred...
The transaction costs associated with financial instruments are those incremental costs that directly relate or can be attributable to the...
The costs that are incurred by an entity in selling an asset or transferring a liability in the principal market...
An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...
The amount that is required to replace an existing (active) swap in the event a counterparty to the swap is unable to...
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...
The monetary amount at which a financial asset or financial liability is measured at the time it is first recognized...