It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...
A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...
It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...
An audit engagement on public interest entities (PIEs). It is a statutory audit of financial statements of PIEs conducted in...
It stands for public interest entity; an entity that is perceived to involve a significant public interest because of the...
It stands for overall capitalization rate; the ratio of a property's net operating income (NOI) to its value (capital invested)....
It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...
It stands for net charge-off; the difference between the amount of gross charge-offs (GCO), or simply charge-offs, and any recoveries...
An acronym for provision for credit losses; a provision that is created (set aside) by an entity, as an amount...
It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...