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Currency Translation

The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...

Translation

The process of converting (translating) the financial results of a parent entity's foreign subsidiaries and operations into figures expressed in...

Stake

A stake in an entity is partial ownership or a position that entitles its holder to gain when the entity...

Equity Claim

A claim to a share of earnings left over after debt obligations have been settled. In general, equity claim represents...

A Posteriori Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

A Posteriori Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Control Risk

In accounting, it is a type of risk that reflects the probability that an entity's financial statements would be experience...

Inherent Risk

The risk that arises from an error, omission or misstatement in a financial statement due to an inherent factor (other...