The remaining value (residual amount) of owners' interest in an entity, after all its liabilities have been deducted from its...

Arabic (تقرير) for tacit approval. It refers to what the Prophet Muhammad (pbuh) approved, verbally or silently, in the actions...

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

The information that is provided in an entity's financial statements and interim financial reports in such a way that this...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The change in the classification of a financial asset due to a change in an entity's business model (BM) or...

The first day in the reporting period in which a new or changed business model (BM) is applied by an...