Search Definitions

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. …

The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial …

Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk , interest rate risk and other price risk …

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk ), whether those changes are caused by factors specific to …

The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of …

Operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the …

The incremental costs directly attributable to the disposal of an asset (or disposal group ), excluding finance costs and income tax …

An entity shall classify an asset as current when:  (a) it expects to realise the asset, or intends to sell or consume it, in its normal operating cycle; (b) it holds the asset primarily for the purpose of trading; (c) it expects to realise the asset …

A component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations, (b) is part of a single co-ordinated plan to dispose of a separate major …