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Accounting Policies

A set of methods, rules, principles, bases, conventions, and practices that is used and applied by an entity in the...

Accounting Recognition

The basic principles that determine the timing of recording (recognizing) revenue, expense, gain, and loss in the statement of income...

Accumulated Depreciation

In connection with asset depreciation, it refers to the amount of depreciation written off to date. In other words, it...

Asset

A resource that is controlled by a business (entity) as a result of a past transaction/ event and is expected...

ATL Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Above The Line Costs

In the income statement (profit nd loss/ PnL) it describes all expenditure (expenses) incurred by a firm before taxes and...

Accrual Accounting

An accounting basis of recording transactions and events whereby recognition of revenues and expenses takes place when an economic exchange...

AOCI

It stands for accumulated other comprehensive income; the amount of other comprehensive income (OCI) that is accumulated by a firm...

Accumulated OCI

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...

Accumulated Other Comprehensive Income

The amount of other comprehensive income (OCI) that is accumulated by a firm over a period of time. Accumulated other...