A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...
A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...
A physical item that is owned by an entity and is reported on its balance sheet (statement of financial position)...
The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...
The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...
A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...
A system of accounting (also called batch-based entry) where multiple items (source documents), after accumulation, are transferred from journal, to...
An accounting assumption that is used by preparers of financial statements in a situation where the use of the going...
A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...
It stands for balance sheet; a primary statement of an entity that presents a snapshot of its financial position at...