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Abandonment Value

The cash or cash-equivalent proceeds that can be realized by hurriedly liquidating an investment, like an asset or a host...

Investment

The current commitment of money, assets and other resources in the anticipation of future gains and benefits. An investor forgoes...

IV

It stands for intrinsic value; generally, it is the effective monetary advantage which would be obtained when an option is...

Intrinsic Value

Generally, it is the effective monetary advantage which would be obtained when an option is immediately exercised. In call options,...

Equity Instrument Fair Value

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

Fair Value of an Equity Instrument

The amount (fair value) for which an equity instrument granted is exchanged between well-informed, willing parties (e.g., issuer-grantee) in an...

HC

It stands for historical cost; in the conventions of Islamic accounting, the historical cost of an asset is its fair...

Historical Cost

In the conventions of Islamic accounting, the historical cost of an asset is its fair value at the date of...

NRV

It stands for net realizable value; the amount of cash that is expected to be received from the sale of...

Net Realizable Value

The amount of cash that is expected to be received from the sale of an asset such as an inventory...