A collection of non-current assets that an entity designates as held for sale (HFS). These assets belong to the broader...
A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....
It stands for capital redemption reserve; a reserve that is set aside for buy-back schemes and redemptions of preference capital...
A reserve that is set aside for buy-back schemes and redemptions of preference capital (preferred shares capital). It is a...
A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....
A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....
A category of reserves that are available for distribution as dividends (as of the latest audited balance sheet of an...
A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring stability of an entity's...
It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...
A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring stability of an entity's...