It stands for non-current assets held for sale; a collection of non-current assets that an entity designates as held for...

It stands for fair value less cost to sell; a type of net recoverable amount where the value of an...

It stands for held for sale non-current assets; a collection of non-current assets that an entity designates as held for...

It stands for capital redemption reserve; a reserve that is set aside for buy-back schemes and redemptions of preference capital...

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)....