A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

The regular costs which are incurred by an entity in the normal conditions of operation. Normal cost consists of actual...

Notes which provide clarification and additional information about specific items in the statement of income (P&L), statement of cash flows,...

The carrying amount of an asset or liability at a given point in time, netted against the amount of the...

A lease that cannot be cancelled in ordinary situations by either party. However, it may be cancelled or become cancellable...

It stands for net realizable value; the net monetary amount that would be received if an asset is sold today...

The net monetary amount that would be received if an asset is sold today in the ordinary course of business...

A type of hedge that is applied to foreign currency exposure in order to eliminate or reduce the risks associated...