A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...

A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...

A physical item that is owned by an entity and is reported on its balance sheet (statement of financial position)...

The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...