A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...
A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...
A lack of neutrality by an entity’s management as to the process and outcomes of the preparation and fair presentation...
A measure of ECL (expected credit losses) in which ECL is calculated on a modelled basis. It is a level...
It stands for more likely than not; in accounting, this expression "more likely than not" sets a threshold (more than...
In accounting, this expression "more likely than not" sets a threshold (more than 50% likelihood) for a certain item (e.g.,...
A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by...
For a manufacturer, it is a type of control account that tracks and control the indirect manufacturing costs (overhead costs)...
A type of financial assets (unrestricted, short-term financial instruments) that can be easily traded in the market (a public stock...
In accounting, misstatement may come in varying degrees, including mainly material misstatement and immaterial misstatement. Material misstatement arises from the...
