A value measurement base (originally from entry value) that indicates the value (price) currently paid for the purchase of an...

It stands for fair value less cost to sell; a type of net recoverable amount where the value of an...

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

The amounts of funds that have been provided by owners (stockholders) of a business (firm) as well as their claims...

A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...