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...

In relation to an entity's relationship with an investee, significant influence refers to the power to influence the financial and...

The state of being significant in impact. Significant implies anything (e.g., an amount, occurrence, transaction, etc.) that has the potential...

An allowance that is set up for expected credit losses (ECLs) on specific unimpaired loan/ receivables and other exposures for...

An option that is embedded in a derivative financial instrument whereby one party has a choice over settlement. In other...

A contract that confers on the holder the right, but not the obligation, to subscribe to the shares of an...

The capital contribution by shareholders which reflects the par value of all equity securities, including common shares and preferred stock....