It stands for unguaranteed residual value; a part of the residual value of a leased asset whose realization by the...
A part of the residual value of a leased asset whose realization by the lessor is not guaranteed exclusively by...
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...
The separation of individual components of a contract (a combined contract) from each other for the purpose of treating each...
Acronym for unearned finance income; in relation to lease/ leasing, it is the finance income that results from the difference...
In relation to lease/ leasing, it is the finance income that results from the difference between the gross amount and...
It stands for general purpose financial reporting; financial reporting that aims to accommodate the common information needs of a variety...
Financial reporting that aims to accommodate the common information needs of a variety of users, rather than a specific set...