An asset or liability whose value is stated in monetary terms that will not change (or that are expected not...
An item of financial statements (of an entity) that is not a monetary item- that is, it cannot be quickly...
An item of financial statements (of an entity) that is not a monetary item- that is, it cannot be quickly...
A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...
The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...
The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...
The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...
A stake in an entity is partial ownership or a position that entitles its holder to gain when the entity...
A claim to a share of earnings left over after debt obligations have been settled. In general, equity claim represents...
The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...