A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...
A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...
In connection with assets, it is the present value of the cash flows that are expected to result from the...
The fair value of a liability is the price that would be paid to transfer a liability in an orderly...
The fair value of a liability is the price that would be paid to transfer a liability in an orderly...
The fair value of a liability is the price that would be paid to transfer a liability in an orderly...
The monetary amount at which a financial asset or financial liability is measured at the time it is first recognized...
A measure of the mismatch between assets and liabilities. By definition, it is the weighted duration of assets minus the product of the...
A liability (financial obligation) that arises from an entity's actions and the others' expectations built on such actions where the...
A liability (financial obligation) that arises from an entity's actions and the others' expectations built on such actions where the...