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

It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...

In Australian parlance, it refers to an entity's income that relates to passive income, tainted services income, tainted sales income,...

A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

An accounting method for the acquirer in a business combination (acquisition) whereby it records the consideration paid for the acquired/...

It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...