A conclusion that is made by an entity's management in applying accounting policies. It reflects the ability of a management...

Accounting estimates that are made using a method of measurement prescribed by the applicable financial reporting framework that is simple...

It stands for investment fluctuation reserve; a type of reserve that is created and maintained as a cushion against any...

A reserve that is created and maintained as a cushion against any possible reversal of interest rate trajectory on unexpected...

A type of reserve that represents amounts of money set aside to be used for payment of warranty claims made...

A written statement that is served by an entity’s management to its auditors with the purpose of confirming certain matters...

A transaction class that involves management judgments or assumptions in establishing account balances in the absence of a precise means...

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

In accounting, it is a transaction (see: transaction classes) reflecting recurring financial activities recorded in the books of account of...

A type of transaction (transaction class) that involves management judgments or assumptions in establishing account balances in the absence of...