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

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

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

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

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

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

A written statement that is served by an entity’s management to its auditors with the purpose of confirming certain matters...

A transaction class that involves management judgments or assumptions in establishing account balances in the absence of a precise means...

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

Transactions In accounting, transactions (as a financial reporting reflection of transactions, events or conditions involving an entity operations and activities,...