A control (of an entity by a person or group) that is prescribed by law. For de jure control to...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

An entity that sells financial assets (such as stocks, bonds, etc.) that it has borrowed and does not own at...

A financial statement that is prepared and published only for presentation purposes. In other words, such a statement does not...

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...

An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...

The operations of a reporting entity that are based in a foreign country or are denominated in a currency other...

The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...