A hypothetical entity that has no legal identity different from that of its parent entity. A virtual entity consists of...

A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...

The period during which all the vesting conditions set out in a share-based payment arrangement have to be satisfied. Vesting...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A state of consistency that should exist across financial statements of an entity in a given period and at a...

An accounting allowance that reduces the gross cost of an asset to arrive at the net cost (the net balance...

It stands for value in use;  the net present value (NPV) of economic benefits / cash flows (inflows and outflows),...

The net present value (NPV) of economic benefits / cash flows (inflows and outflows), including disposal value, that an asset...