A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

An obligation (liability) that an entity may, or may not, incur depending on the outcome of an uncertain future event...

A faulty recognition, measurement, presentation or disclosure of an element/ item or more of previously issued financial statements (statements of...

An adjustment that is made to an accounting estimate as a result of new information or developments including those relating...

A ratio that relates tangible common equity (TCE) to tangible assets (TAs). It is used as a measure of an...

A ratio that relates tangible common equity (TCE) to tangible assets. It is used as a measure of an entity's...

The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...

A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...

An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...

An asset that may come into existence on a future date due to a specific past transaction/ event that is...