It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...

It stands for foreign currency translation reserve; a type of reserve that is created to account for foreign currency translation...

It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...

It stands for conceptual framework; a collection of fundamental concepts for general purpose financial reporting that is developed and used...

It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...

It stands for non-financial risk; all of the risks which are not part of the broad universe of financial risks...

It stands for fair presentation; an accounting standards' requirement that an entity's financial statements should be presented in a fair...

It stands for true and fair view; in connection with an audit report (auditor's opinion) on an entity's financial statements...

It stands for replacement value; the replacement value of an asset is the cost that entity (broadly, the user) has...