The amount that results from distracting specific items from an entity's income, depending on its form and business line. For...
The holding gains and losses that arise from items (assets/ economic resources) that are still held or liabilities still owed...
The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...
It stands for non-financial risk; all of the risks which are not part of the broad universe of financial risks...
All of the risks which are not part of the broad universe of financial risks (mainly, market risk, credit risk...
A nonreciprocal transfer that an entity carries out to nononwers (external parties/ third-party or any party other than owners). A...
A non-reciprocal transfer that an entity carries out to nononwers (external parties/ third-party or any party other than owners). A...
A nonreciprocal transfer that an entity conducts with its owners (equity holders). It is a transfer of assets or services...
A non-reciprocal transfer that an entity conducts with its owners (equity holders). It is a transfer of assets or services...
The value at which an entity reports an asset on its balance sheet (statement of financial position). It is calculated...