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...

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

The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...

A financial statement that is prepared for the sole purpose of comparing financial results of a current period with those...

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

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...

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

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...