A type of accounting information that is provided to users of financial statements (by means of supplementary statements), over and...

A document or a note (typically, an explanatory note) that is created to ensure that transactions or notes pertaining to...

The information that is provided alongside an entity's financial statements or general ledger entries as a certain explanation or clarification...

The needs of a wide range of users of an entity's financial statements (general purpose financial statements, GPFSs) to information,...

Financial information provided in financial reports (about an entity's economic resources/ assets, liabilities and the effects of transactions/ events on...

A qualitative characteristic of financial information that is provided in financial statements and financial reporting by an entity. It refers...