A security (belonging to the category of financial assets) that is issued by other entities such as shares, bonds and...

A increase in cost of one alternative over the cost of another. In other words, it constitutes the change in...

An accounting error (error) that arises from incorrect, false or misleading information that “immaterially” (to a limited extent) affects an...

In relation to business combinations, it is an asset that an entity recognizes if it contractually indemnifies its customers (purchasers...

An expense that is charged to an entity' statement of income, specifically under financing expenses, reflecting the current period's cost...

An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial...

An interim report, or also an interim statement, is a financial statement that covers a period shorter than one financial...

A financial reporting that involves communicating (by means of financial reports) the financial results a period shorter than a full...

It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...

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