Examlex
Which principle is a value from the manifesto for Agile software development?
Available-For-Sale
A classification of financial assets indicating that they are not held for trading purposes nor intended to be held to maturity, but are available for sale if needed.
Disclosures
A requirement for companies to present all relevant financial and operational information in their financial reports to ensure transparency and fairness.
Carrying Value
The book value of assets and liabilities reported on the balance sheet, considering factors like depreciation or amortization.
Amortized Cost
Amortized cost is the initial investment amount of a financial asset or liability adjusted for principal repayments, plus or minus the cumulative amortization of any difference between the initial amount and the maturity amount, and reduced by any potential impairment or uncollectibility.
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