An asset whose preparation for its intended use, sale or disposal takes a "substantial" amount of time which primarily depends...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...
It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...
It stands for property, plant and equipment; a category of tangible items/ tangible assets that an entity holds for the...
A category of tangible items/ tangible assets that an entity holds for the purpose of using them in the production...
A financial instrument that is embedded with certain types of derivatives (embedded derivatives). The instrument plays host to the embedded...
A financial liability that is combined with other financial arrangements such as embedded derivatives. The hybrid instrument has its own...
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...