The information that is used to compile and present an entity's financial statements for a given period and other related...

Comparative information (figures/ amounts and other disclosures) relating to the prior accounting period that are used as an integral part...

A type of reserve that is set aside (out of retained earnings) as a cushion against possible future losses, foreseen...

A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...

A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

A reserve (reserve account) that an entity creates out of its profits for any currently specified or unspecified future purpose....

The accounting treatment of a reserve. The account (e.g., retrained earnings account) from which a reserve is being appropriated will...

An account that appears on liability and owners' equity side of the statement of financial position (balance sheet) constituting appropriation...