An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...

A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...

It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...

A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...

An accounting method for the acquirer in a business combination (acquisition) whereby it records the consideration paid for the acquired/...

An accounting adjustment to the fair value of an item (an asset/ a liability) so that it is marked to...