In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...

A financial statement within a set of the key financial statements that an entity has to prepare, publish and make...

A set of the key financial statements that an entity has to prepare, publish and make available to the users....

An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial...

An interim report, or also an interim statement, is a financial statement that covers a period shorter than one financial...

A financial reporting that involves communicating (by means of financial reports) the financial results a period shorter than a full...

It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...

A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...