Gain or loss on disposal of an asset (particularly a non-current asset) is the difference between the sale price (sales...

An investment property is a type of property (land or a building—or part of a building—or both) that is held...

A reserve is an account that represents appropriation of profits (earnings and/ or retained earnings) for a specific purpose. It...

A general reserve is a type of reserves that are available for distribution as dividends (as of the latest audited...

A free reserve (a general reserve) is a type of reserves that are available for distribution as dividends (as of...

A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...

A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...

An accounting statement is a financial statement (primary or supplementary) that belongs to a set of the key or additional...

An accounting statement is a financial statement (primary or supplementary) that belongs to a set of the key or additional...

Total equity is a measure of an entity's equity that is calculated as the difference between its total assets and...