An entity in which another entity (an investor) places its investments, and by virtue of which the latter (the investor)...

In a certain context, it refers to the cost of money borrowed from a lender in a direct (by means...

An accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, including any case...

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

In general, incidental costs/ expenses, or incidentals, refer to any costs or expenses that relate to performance (of a fund,...

The process or methodology of restating amounts in an entity's statement of financial position that have not already been updated...

A type of property (land or a building—or part of a building—or both) that is held (by the owner or...

The risk that arises from an error, omission or misstatement in a financial statement due to an inherent factor (other...

A type of share capital (specifically, authorized capital) that constitutes shares that have been issued by an entity to its...

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