An entity that sells financial assets (such as stocks, bonds, etc.) that it has borrowed and does not own at...
A financial statement that is prepared and published only for presentation purposes. In other words, such a statement does not...
An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...
An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...
The operations of a reporting entity that are based in a foreign country or are denominated in a currency other...
The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...
In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...
A financial statement within a set of the key financial statements that an entity has to prepare, publish and make...
A set of the key financial statements that an entity has to prepare, publish and make available to the users....
An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial...