An entity that controls another entity (one entity or more), by means of a controlling interest. The controlled entity is...
A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...
The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...
It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...
In a conventional context, a current account (or checking account) is a deposit account that has no stated maturity and...
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...
An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...
An abbreviation for profit and loss account; one of the primary financial statements of an entity that presents its revenues...
One of the primary financial statements of an entity that presents its revenues and expenses during the reporting period. It...