A published index that provides a measure of the proportionate, or percentage, changes in the price of goods and services...

The level of detail at which an estimate is made, and the level of detail at which an entity has...

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

Gross revenue (also gross sales) is the monetary amount that an entity earns from sales of products/ services (i.e., its...

A measure of turnover that is calculated before specific items are deducted to arrive at a net figure. In other...

A entity's turnover (tainted turnover) that is made up of passive income, tainted sales income and tainted services income. It...

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

In accounting, gains are a component of an entity's income that may, or may not, arise in the ordinary course...

It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...

It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...