In relation to differential analysis, it is the difference between the costs of two alternative courses of action/ methods/ choices...
An accounting error (error) that arises from incorrect, false or misleading information that “immaterially” (to a limited extent) affects an...
An accounting error (error) that arises from incorrect, false or misleading information that “materially” (excessively or to a great extent)...
An adjustment that is made to an accounting estimate as a result of new information or developments including those relating...
A ratio that relates tangible common equity (TCE) to tangible assets (TAs). It is used as a measure of an...
A ratio that relates tangible common equity (TCE) to tangible assets. It is used as a measure of an entity's...
The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...
