An account that reduces the gross amount of other related accounts to arrive at a net balance. It is paired...
An asset that may come into existence on a future date due to a specific past transaction/ event that is...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...
A measure of an entity's capital (equity) that constitutes a portion of equity holdings distinguished from preferred equity and equity...
Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...
The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...
The short (basic) form of the accounting equation that consists of the three basic accounting elements: assets, liabilities, and equity...
The legal (contrived/ man-made) basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and...
The legal basis and manifestation (legal formalities) for establishing an entity's ownership, rights, and interest in assets and obligation in...