Judgement In accounting, judgements (management judgement) represent conclusions are made by an entity’s management in applying accounting policies. A judgement...
Intercompany transactions An intercompany transaction is a transaction that takes place when two entities belonging to the same legal parent...
Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...
Concept of intercompany transaction An intercompany transaction is defined as a transaction that takes place when two entities belonging to...
Concept of intercompany accounting Intercompany accounting is defined as the processing and accounting for a corporate group’s internal financial activities...
Derivative financial instruments: concept A derivative financial instrument is a type of financial instrument that has financial securities (such as...
Fair value accounting estimates Fair value accounting estimates are accounting estimates made using a method of measurement prescribed by the...
Fair value accounting estimates Fair value accounting estimates are those accounting estimates made using a method of measurement prescribed by...
Written representations defined Written representations represent a written statement that is served by an entity’s management to its auditors with...
Concept of management bias Management bias is typically defined as a lack of neutrality by an entity’s management as to...
