comprise loan | 0.49 |
account receivable | 0.41 |
serve as collateral | 0.36 |
account payable | 0.33 |
reflect the business mo… | 0.33 |
use valuation models | 0.25 |
define the term | 0.25 |
convert into cash | 0.25 |
intrinsic value | 0.33 |
same risk characteristi… | 0.25 |
less price observability | 0.25 |
detrimental impact | 0.16 |
classified | 0.56 |
significant | 0.31 |
measured at amortised c… | 0.83 |
measured at fair value | 0.83 |
carried at fair value | 0.75 |
carried at amortised co… | 0.67 |
held for trading | 0.64 |
disclosed at fair value | 0.58 |
acquired for the purpose | 0.55 |
classified at fair value | 0.55 |
derecognised | 0.54 |
tested for impairment | 0.49 |
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unbilled work | 0.25 |