A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...
A profitability measure that consists of an entity's operating profit (OP) or operating income (OI) net only of all relevant...
It stands for earnings before interest and taxes; a profitability measure that consists of an entity's operating profit (OP) or...
It stands for event of default; an occurrence that allows a creditor (lender) to identify a debtor's (borrower's) unlikeliness to...
An occurrence that allows a creditor (lender) to identify a debtor's (borrower's) unlikeliness to timely pay (obligations: interest and principal),...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
An ownership interest in an entity. Broadly, equity interest refers to ownership interest of investor-owned entities, which is evidenced by...
Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...
It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...
