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Accounts Receivable

Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...

Receivables

Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...

Designation of a Liability at FVTPL

A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...

Non-Adjusting Event

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

Adjusting Event

An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...

Realized Gains or Losses

The gains/ losses that arise from selling an equity security/ instrument, being the difference between the original acquisition price and...

High Quality Information

The information that is provided in an entity's financial statements and interim financial reports in such a way that this...

Re-Issuance Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Big R Restatement

A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...

Revision Restatement

A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...