A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

An allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/ buyers) that an entity determines and...

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...