A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...

It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...

A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...