A reserve is an account that represents appropriation of profits (earnings and/ or retained earnings) for a specific purpose. It...

A general reserve is a type of reserves that are available for distribution as dividends (as of the latest audited...

A free reserve (a general reserve) is a type of reserves that are available for distribution as dividends (as of...

A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...

A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...

An accounting statement is a financial statement (primary or supplementary) that belongs to a set of the key or additional...

An accounting statement is a financial statement (primary or supplementary) that belongs to a set of the key or additional...

Total equity is a measure of an entity's equity that is calculated as the difference between its total assets and...

Total equity is a measure of an entity's equity that is calculated as the difference between its total assets and...

A intangible asset is an asset that has no physical substance. Typically, intangible assets are non-physical and non-monetary assets. For...