A transaction class that involves management judgments or assumptions in establishing account balances in the absence of a precise means...

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

In the context of accounting estimates, it is the susceptibility of the estimate and related exposures to an inherent lack...

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

A measure of minority interest that represents the proportion of excess capital of a subsidiary that relates to third parties...

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....

A type of depreciation that reflects the decline in an asset’s market value as a result of economic factors, such...