A financial statement (forming part of a set of financial statements prepared and maintained by an entity) that displays an...

It stands for fair value through profit and loss (FVTPL); a method of measuring financial assets/ financial liabilities whereby changes...

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

A share capital account is tainted when an entity is prevented from transferring profits into that account (share capital) and...

A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...

A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...

Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...

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...