A cost measure that represents the direct costs of the services provided by a business. For a service company, the...

A cost measure (also known as cost of goods sold or in short COGS) that represents the direct costs of...

A cost measure that represents the direct costs of producing the goods sold by a business. For a manufacturing company,...

It stands for cost of goods sold; a cost measure that represents the direct costs of producing the goods sold...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The amount/ value at which an asset is recognized after deducting any accumulated depreciation (for physical assets) / amortization (for...

The information that is used to compile and present an entity's financial statements for a given period and other related...

Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part...

A type of reserve that is set aside (out of retained earnings) as a cushion against possible future losses, foreseen...

The smallest identifiable group of assets that generates its own cash inflows. In other words, this unit (or group of...