An method/ technique whereby the amortized cost of a financial asset or a financial liability is calculated to the effect...
It stands for intrinsic value; in the context of options (stock options) and similar instruments (tradable and non-tradable), it is...
In the context of options (stock options) and similar instruments (tradable and non-tradable), it is the difference between the fair...
An asset that is held for sale, separately or as part of other assets, in the normal course of business....
An account (an account receivable) that captures an amount past due in relation to a financial asset. The past-due balance...
With respect to a financial asset, it is a situation that results from failure of a counterparty (e.g., an issuer,...
One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...
One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...
A set of accounting practices that are meant to show compliance with principles and rules (such as those prescribed by...
A cost measure that represents the direct costs of the services provided by a business. For a service company, the...