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...

A type of risk that reflects any potential losses that may arise, in both on (on-BS) and off-balance sheet (off-BS)...

An audit engagement on public interest entities (PIEs). It is a statutory audit of financial statements of PIEs conducted in...

It stands for public interest entity; an entity that is perceived to involve a significant public interest because of the...

An entity that is perceived to involve a significant public interest because of the nature of its business, size (e.g.,...

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...

Expenses that relate to future periods but are paid in the current financial period (i.e., in advance). Examples of prepaid...