It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

A collection of fundamental concepts for general purpose financial reporting that is developed and used by a standards-setter as a...

A collection of fundamental concepts for general purpose financial reporting that is developed and used by a standards-setter as a...

A period of time during which an entity is not allowed to classify any financial assets as held to maturity...

A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...

A type of share capital that represents ownership in an entity through the issue of its common shares (ordinary shares)....

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

The amount of an entity's net assets (net asset value) that each individual share reflects and would be worth. In...