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Interim Report

An interim report, or also an interim statement, is a financial statement that covers a period shorter than one financial...

    Interim Reporting

    A financial reporting that involves communicating (by means of financial reports) the financial results a period shorter than a full...

      IR

      It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...

        Integrated Reporting

        A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...

          Interim Financial Statements

          A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...

            Tax Base of a Liability

            The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...

              Tax Base of an Asset

              The amount (on an entity's books) that is attributed to an asset for tax purposes. This amount will be deductible...

                Tax Base

                For an asset, it is the amount (on an entity's books) that is attributed to it for tax purposes. Likewise,...

                  Significant Influence

                  In relation to an entity's relationship with an investee, significant influence refers to the power to influence the financial and...

                    TFV Concept

                    In connection with an audit report (auditor's opinion) on an entity's financial statements and accounts, true and fair view is...