A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...
A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...
Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...
A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A financial security (equity security, debt security, hybrid security) that is acquired for the purpose of selling it before its...
A form of minority interest/ non-controlling interest (NCI) that involves active participation by the holders in an entity's management and...
A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....
A form of non-controlling interest (NCI) that involves active participation by the holders in an entity's management and decision making....
It stands for allowance for loans and lease losses; an allowance (specifically, a valuation allowance) that created against an entity's...
