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...

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

A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

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

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