It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...

A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...