The past exit price for a liability. It is the price (exit price) that an entity paid or would have...
A past exit price for a liability is the price (exit price) that an entity paid or would have paid...
A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...
A past exit price for an asset that excludes any disposal costs relating to the asset such as broker fees/...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...
The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...
It stands for historical cost; the original cost (acquisition price and other necessary costs) of an asset (and broadly any...
The original cost (acquisition price and other necessary costs) of an asset (and broadly any element on an entity's financials)...