The amounts of funds that have been provided by owners (stockholders) of a business (firm) as well as their claims...

A ratio that relates tangible net worth to total tangible assets. It reflects the extent to which tangible assets are...

A disclosure technique or approach that provides a detailed itemization of the contents of an entity's accounts or financial statements....

A stake in an entity is partial ownership or a position that entitles its holder to gain when the entity...

An allowance (provision) that is set up for expected credit losses (ECLs) on specific 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...

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

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

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

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