A financial instrument that constitutes a debt issued by an entity, as a liability, (and hence it is held by...
In relation to business combinations, it is an asset that an entity recognizes if it contractually indemnifies its customers (purchasers...
A disclosure technique that is used for two accounts/ line items, on the statement of financial position, that are directly...
An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...
An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...
A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...
A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...
It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...
A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...
A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...