It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

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

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

A charge/ cost that has already been incurred by an entity, but which corresponds to more than one financial period,...

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...