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Accounting
Banking

Integrated Reporting

A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...

Interim Financial Statements

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

Investment Entity

An entity that is established to invest on behalf of others. An investment entity obtains funds from investors for the...

Individual Allowance

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

Income

In accounting, income is defined as an increase in economic resources (assets) of an entity, whether arising in the normal...

Interim Reporting Date

The date on which an entity makes its interim financial statements available to users of its financial statements. This date...

Illustrative Financials

A set of illustrative financial statements; by definition, it is a financial statement that prepared on the basis of specific...

Illustratives

An illustrative or illustrative statement is a financial statement that prepared on the basis of specific assumptions and projections, rather...

Illustrative Financial Statement

A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...

Impairment Losses

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...