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...

Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...

It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...