A description that a security (or any type of asset) is given due to the expectation that its price would...
A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...
The attractiveness of one investment (one asset, or a group of assets, etc.) in relation to another, for example in...
It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...
An option or alternative for an entity to use fair value (FV) as a basis for recording its financial assets/...
A sort of deprival value for a liability (only used for the measurement of specific types of liabilities). It is...
The monetary amount for which an asset could be exchanged or a liability/ obligation could be settled between well informed,...
The principal amount of an instrument (sukuk), a debt (qard, zhemam or receivables, etc), or an account (deposit). For example,...
The value of an option that is entirely attributed to the performance of its underlying with respect to its strike...
The annual rent which a willing tenant would pay to the landlord for the demised premises for the lease period...