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

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

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...

The change in the classification of a financial asset due to a change in an entity's business model (BM) or...

The first day in the reporting period in which a new or changed business model (BM) is applied by an...

The owners' rights in an entity's assets after deducting all its liabilities. Residual interest reflects the amount of equity (owners'...

An additional share option (stock option, also known as employee stock option, ESO) that an entity grants upon the exercise...

The adjustment/ premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty,...

The premium (compensation or additional return) that is sought by risk-averse market participants for being exposed to the uncertainty, engulfing,...