It stands for accounting rate of return; a method that is used as part of capital budgeting decision making whereby...

It stands for comprehensive income; a measure of income (accounting income) that consists of an entity's regular income, i.e., net...

It stands for held for use asset; a category of an entity's assets that are held for the sole purpose...

It stands for held for use; a category of an entity's assets that are held for the sole purpose of...

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...

It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...