An adjustment that is made to an accounting estimate as a result of new information or developments including those relating...
A ratio that relates tangible common equity (TCE) to tangible assets (TAs). It is used as a measure of an...
A ratio that relates tangible common equity (TCE) to tangible assets. It is used as a measure of an entity's...
The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...
A measure of an entity's capital (equity) that constitutes a portion of equity holdings distinguished from preferred equity and equity...
Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...
A financial instrument that constitutes a debt issued by an entity, as a liability, (and hence it is held by...
