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...

A set of illustrative financial statements; by definition, it is a financial statement that prepared on the basis of specific...

An illustrative or illustrative statement is a financial statement that prepared on the basis of specific assumptions and projections, rather...

A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...

A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...

The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...

The act of recording or including an accounting item/ transaction/ event in the books (financials) of an entity for the...