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...

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...

A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...

An entity that sells financial assets (such as stocks, bonds, etc.) that it has borrowed and does not own at...

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...