A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

A set of allowances (hence, it is also called valuation allowances) that an entity creates for the purpose of offsetting...

A disclosure technique that is used for two accounts/ line items, on the statement of financial position, that are directly...

A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...

A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...

A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...