Amounts of money that have been earned or spent (expensed), but not yet actually received or paid (i.e., no cash...

Accruals as an earnings management instrument are defined as the difference between the reported income and the cash flow generated...

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

The use of accounting tools and techniques to prepare financial statements that present an overly positive or optimistic view of...

An accounting estimate that is made on a routine basis or as part of a routine practice or policy. In...

The set of processes by which an organization removes - or zeroes- intercompany transactions to avoid any duplication or double...

A category of intercompany transaction that represents flow of business or activities between two subsidiaries, or similar structures, owned by...

A category of intercompany transactions that occurs when a subsidiary sells (or transfers economic resources) to its parent company. In...

A category of intercompany transaction that takes place in the direction from a parent to a subsidiary, being two entities...