A type of control that governments and other public sector bodies, including supranational organizations, may have by virtue of their...

Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...

The gains/ losses that arise from selling an equity security/ instrument, being the difference between the original acquisition price and...

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The change in the classification of a financial asset due to a change in an entity's business model (BM) or...

The first day in the reporting period in which a new or changed business model (BM) is applied by an...

The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...