An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...

A cost accounting method whereby an entity determines and accumulates direct costs, and allocates indirect costs of a production process...

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

The currency in which the financial statements of an entity are prepared and presented. It is the currency that an...

A financial statement that is prepared and published only for presentation purposes. In other words, such a statement does not...

A financial statement within a set of the key financial statements that an entity has to prepare, publish and make...

A set of the key financial statements that an entity has to prepare, publish and make available to the users....

The ability of an entity to direct the relevant activities of another entity by having existing rights in specific aspects...

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

A financial instrument that confers on the holder the right, without an obligation, to return (put back) the instrument to...