Amounts of money that have been earned or spent (expensed), but not yet actually received or paid (i.e., no cash...

Accruals as an earnings management instrument are defined as the difference between the reported income and the cash flow generated...

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....