It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

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

A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

The amounts of funds that have been provided by owners (stockholders) of a business (firm) as well as their claims...

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Contributed capital...

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Paid-up capital...

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...