Arabic (تقرير) for tacit approval. It refers to what the Prophet Muhammad (pbuh) approved, verbally or silently, in the actions...

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The change in the classification of a financial asset due to a change in an entity's business model (BM) or...

The first day in the reporting period in which a new or changed business model (BM) is applied by an...

The financial risk that impacts an entity’s financial performance/ profitability due to fluctuations (volatility) in the prices of commodities in...

Broadly, clubbing involves putting two accounts, or more, together in a major account for a more structured reporting. For example,...