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OpEx

It stands for operating expenses; an expense that an entity incurs in relation to its ordinary operations. Operating expenses include...

Operating Expenses

An expense that an entity incurs in relation to its ordinary operations. Operating expenses include all items that arise from...

COF

It stands for cost of finances; the cost, interest, and other charges that are incurred in the borrowing of money...

Cost of Finances

The cost, interest, and other charges that are incurred in the borrowing of money needed to acquire/ purchase or create...

Immaterial Misstatement

In accounting, misstatement may come in varying degrees, including mainly material misstatement and immaterial misstatement. Immaterial misstatement arises from the...

Finance Cost

The cost, interest, and other charges that are incurred in the borrowing of money needed to acquire/ purchase or create...

Onerous Commitment

A commitment for which an entity has to incur unavoidable costs to meet the corresponding contractual obligation in excess of...

Material Misstatement

In accounting, misstatement may come in varying degrees, including mainly material misstatement and immaterial misstatement. Material misstatement arises from the...

Misstatement

A situation that arises when a transaction or event has not been recorded or treated correctly in an entity's financial...

INCI

It stands for indirect non-controlling interest; a type of non-controlling interest (NCI) that entails that non-controlling shareholders will only get...