In accounting, substance (economic substance) of a transaction means its actual or original nature, irrespective of the way it is...

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

An audit that is carried out by an external auditor as per the requirements of a statute- a statute is...

An audit that is mandated by a statute- a statute is a law or regulation passed by a legislative authority...

A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

Also, memorandum account; an account that has no accounting function, but rather is an information account that is used for...

An account that has no accounting function, but rather is an information account that is used for clarification and explanation...

A document or a note (typically, an explanatory note) that is created to ensure that transactions or notes pertaining to...

The information that is provided alongside an entity's financial statements or general ledger entries as a certain explanation or clarification...