One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...

A contract that confers on the holder the right, but not the obligation, to subscribe to the shares of an...

In accounting, gains are a component of an entity's income that may, or may not, arise in the ordinary course...

In accounting, revenue is a component of an entity's income that arises in the ordinary course of business/ activities (core...

In accounting, income is defined as an increase in economic resources (assets) of an entity, whether arising in the normal...

The effect of a situation opposite to dilution. Specifically, it denotes an increase in earnings per share (EPS) or a...

The effect of a situation opposite to dilution. Specifically, it denotes an increase in earnings per share (EPS) or a...

Financial information provided in financial reports (about an entity's economic resources/ assets, liabilities and the effects of transactions/ events on...

The date on which an entity makes its interim financial statements available to users of its financial statements. This date...

A set of illustrative financial statements; by definition, it is a financial statement that prepared on the basis of specific...