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 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...
A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...
The ability of financial information to be verified (verifiability) and applied to the benefit of users of financial statements, delivering...
The needs of a wide range of users of an entity's financial statements (general purpose financial statements, GPFSs) to information,...
An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...
An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...
An accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, excluding a substantiated...