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

A disclosure technique or approach that provides a detailed itemization of the contents of an entity's accounts or financial statements....

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

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...