An allowance (provision) that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures...

An allowance (provision) that is set up for expected credit losses (ECLs) on total unimpaired loan/ receivables and other exposures...

The profit that is made by a division, a segment, or a unit within an entity. Principally, a standalone profit...

The total or aggregated profit that is made by all the entities (e.g., subsidiaries) forming or belonging to a business...

A type of control under which two or more entities, either by means of ownership, management, or contractual arrangement, are...

A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...

A type of accounting tags (tags) that is used in an entity's general ledger (G/L) journal entry, purchase card journals,...

It stands for full payout lease; another term for capital lease; a lease in which a lessor finances the leased...

Another term for capital lease; a lease in which a lessor finances the leased asset while the other rights of...

A measure of revenue that constitutes the net results from operations- that is, after accounting for all relevant expenses, including...