A measure of an entity's capital (equity) that constitutes a portion of equity holdings distinguished from preferred equity and equity...

Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...

The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...

A financial instrument that constitutes a debt issued by an entity, as a liability, (and hence it is held by...

In relation to business combinations, it is an asset that an entity recognizes if it contractually indemnifies its customers (purchasers...

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

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...

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