A lack of neutrality by an entity’s management as to the process and outcomes of the preparation and fair presentation...

In the context of accounting estimates, it is the susceptibility of the estimate and related exposures to an inherent lack...

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

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

An acronym for straight line method; a method of depreciation that involves calculating depreciation or amortization by expensing an asset...

A test for impairment is an assessment exercise carried out an entity to determine the possible existence of impairment losses...

It stands for net selling price; a measurement base and valuation measure that captures the selling price of an asset...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...

A measurement base and valuation measure that captures the selling price of an asset (or a broadly an item), calculated...

A method of depreciation that involves calculating depreciation or amortization by expensing an asset (financial asset, in the case of...