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...

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

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

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

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

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

A cost that an entity has taken on (incurred) in the ordinary course of business, whether in relation to its...