A general ledger account (GL account) that does not close at the end of the accounting year (as opposed to...

An account that, in contrast to impersonal accounts, is held for each of an entity's credit customers, suppliers, or other...

An instrument (financial instrument) whose performance does not derive from value changes/ price movement of another instrument or an underlying...

In normal situations, economic depreciation implies a decrease in asset values (in this sense, it is better described as positive...

An abbreviation for profit and loss statement; a financial statement (forming part of a set of financial statements prepared and...

A financial statement (forming part of a set of financial statements prepared and maintained by an entity) that displays an...

A form or situation of minority interest (non-controlling interest (NCI)) that involves, or arises from, holding of a minority stake...

A form or situation of non-controlling interest (NCI) that involves, or arises from, holding of a minority stake by certain...

A form or situation of non-controlling interest (NCI) that involves, or arises from, holding of a minority stake by certain...

A type of shares that an entity issues to a specific group of equity holders with certain rights that distinguish...