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Main Types of Intercompany Transactions

Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...

Intercompany Transactions: Examples

Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...

Carve-Out Transaction

A transaction that involves a business selling a part of itself such as certain operations, a division, a business unit,...

Carve-Out Financial Statement

A financial statement that is prepared to provide information about a certain component of a business such as a segment,...

Derivative Financial Instrument

A type of financial instrument that has financial securities (such as stocks, bonds, and contracts) as underlying. Per se, the...

Management Judgement

A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...

Management Judgment

A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...

Fair Value Accounting Estimate

Accounting estimates that are made using a method of measurement prescribed by the applicable financial reporting framework that is simple...

Investment Fluctuation Reserve

A reserve that is created and maintained as a cushion against any possible reversal of interest rate trajectory on unexpected...

Accounting Treatment for Tawarruq: Malpractice in The Market and Ideal Practice

Tawarruq in concept Tawarruq (Islamic monetization) is a transaction whereby a person buys an asset/ commodity from a seller on...