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...

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

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

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

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