The set of processes by which an organization removes - or zeroes- intercompany transactions to avoid any duplication or double...

A transaction that takes place when two entities belonging to the same legal parent engage in certain activities with each...

A transaction that takes place within the same legal structure of the company. In other words, it refers to any...

A transaction that takes place within the same legal structure of the company. In other words, it refers to any...

A transaction that takes place when two entities belonging to the same legal parent engage in certain activities with each...

An acronym for intercompany accounting; the processing and accounting for a corporate group’s internal financial activities and events that impact...

The processing and accounting for a corporate group’s internal financial activities and events that impact multiple business units and subsidiaries...

It stands for investment fluctuation reserve; a type of reserve that is created and maintained as a cushion against any...

A reserve that is created and maintained as a cushion against any possible reversal of interest rate trajectory on unexpected...

A test for impairment is an assessment exercise carried out an entity to determine the possible existence of impairment losses...