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

It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...

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

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...

An accounting adjustment to the fair value of an item (an asset/ a liability) so that it is marked to...

A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...