A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...

A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

A reserve (reserve account) that an entity creates out of its profits for any currently specified or unspecified future purpose....

The basic principles that determine the timing of recording (recognizing) revenue, expense, gain, and loss in the statement of income...

It stands for current replacement cost; the amount for which an asset could be replaced with another that has identical...

The amount for which an asset could be replaced with another that has identical service potential (useful life, features, etc.)....

The amount for which an asset could be sold as of a given date in an arm's length transaction. Differently...

A method of accounting that records all assets at a set of value measures (asset valuation bases) such as current...