A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound instrument is,...

A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound financial instrument...

The financial statements of a group (a parent and one subsidiary or more) in which the separate financial statements of...

In general, it refers to the process of combining assets, liabilities, and other financial items/ balances of two or more...

An allowance that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures when...