A measure of cost that consists of indirect materials, indirect labor costs and indirect expenses which are not directly identifiable...
A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...
A measure of cost that reflects the total direct costs of a production process, including raw materials and labor (direct...
It stands for overheads absorption rate; a pre-determined rate that is set for the purpose of defining the absorption of...
A pre-determined rate that is set for the purpose of defining the absorption of production overheads into the cost of...
An asset or liability whose value is stated in monetary terms that will not change (or that are expected not...
An item of financial statements (of an entity) that is not a monetary item- that is, it cannot be quickly...
An item of financial statements (of an entity) that is not a monetary item- that is, it cannot be quickly...
A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...
The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...