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A Posteriori Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

    A Posteriori Audit

    The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

      ACL

      It stands for allowance for credit losses; an allowance that constitutes an estimate of a debt/ obligation (credit extended to...

        Allowance for Credit Losses

        An allowance that constitutes an estimate of a debt/ obligation (credit extended to customers/ buyers) that an entity determines and...

          Authorized Share Capital

          A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

            Authorized Capital

            A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

              AFS Financial Asset

              A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

                Available For Sale Financial Asset

                A category of financial assets that meets specific criteria for an available for sale (AFS) designation and classifications. These criteria...

                  ATI

                  It may stand for adjusted tainted income; in Australian parlance, it refers to an entity's income that relates to passive...

                    Accounting Tag

                    A user-defined, centralized and standardized key representing a chartstring or set of chartstrings that provide an entity with a simple...