The date on which an entity makes its interim financial statements available to users of its financial statements. This date...
A set of illustrative financial statements; by definition, it is a financial statement that prepared on the basis of specific...
An illustrative or illustrative statement is a financial statement that prepared on the basis of specific assumptions and projections, rather...
A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...
A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...
Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...
A liability whose value is measured and stated in monetary terms (cash amounts). As such, it is a fixed obligation...
The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...
A financial asset is derecognized (removed from an entity's accounts/ financial statements) when the contractual rights to receive the cash...
Ii stands for below-the-line items; items of financial statements that have a financial impact, though not directly related to the...