A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...
The ability of financial information to be verified (verifiability) and applied to the benefit of users of financial statements, delivering...
The needs of a wide range of users of an entity's financial statements (general purpose financial statements, GPFSs) to information,...
An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...
An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...
An accounting rule that an entity applies to govern specific classification and measurement considerations in all cases, excluding a substantiated...
A period of time during which an accounting/ audit firm has to maintain the rule of independence when a member...
The cost of an asset that is calculated on the basis of its current replacement cost. The current cost approach...
An exit value that reflects the present value or the amount at which an asset could be sold or a...
A cost accounting method whereby an entity determines and accumulates direct costs, and allocates indirect costs of a production process...
