A transaction that takes place when two entities belonging to the same legal parent engage in certain activities with each...

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

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

An acronym for intercompany accounting; the processing and accounting for a corporate group’s internal financial activities and events that impact...

The processing and accounting for a corporate group’s internal financial activities and events that impact multiple business units and subsidiaries...

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...

It stands for investment fluctuation reserve; a type of reserve that is created and maintained as a cushion against any...