An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial...

An interim report, or also an interim statement, is a financial statement that covers a period shorter than one financial...

A financial reporting that involves communicating (by means of financial reports) the financial results a period shorter than a full...

It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...

A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...

The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...

The amount (on an entity's books) that is attributed to an asset for tax purposes. This amount will be deductible...

For an asset, it is the amount (on an entity's books) that is attributed to it for tax purposes. Likewise,...

In connection with an audit report (auditor's opinion) on an entity's financial statements and accounts, true and fair view is...

It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...