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Control Environment

It is a component of internal control in an entity. It sets the tone of the entity and affects how...

    ATL

    It stands for above the line; in the income statement (profit and loss/ PnL) it describes income and expenditure (expenses)...

      Aging of Accounts

      An accounting technique whereby accounts are classified according to their aging- i.e., due dates or billing dates, in order to...

        Above The Line

        In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

          Cash Flow Hedge

          A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...

            Fair Value Hedge

            A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...

              Hedge Accounting

              A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...

                Accounting Hedge

                A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...