An accounting method that involves recognition of income as earned and expenses as incurred irrespective of actual cash flows, in...
A temporary contra equity account with a "debit balance" that decreases the typical "credit balance" of an owners' equity capital...
It stands for replacement value; the replacement value of an asset is the cost that entity (broadly, the user) has...
An ownership interest in an entity. Broadly, equity interest refers to ownership interest of investor-owned entities, which is evidenced by...
A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound instrument is,...
A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound financial instrument...
A type of control that governments and other public sector bodies, including supranational organizations, may have by virtue of their...
The ability of an entity to direct the relevant activities of another entity by having existing rights in specific aspects...
The financial statements of a group (a parent and one subsidiary or more) in which the separate financial statements of...
An entity that is established to invest on behalf of others. An investment entity obtains funds from investors for the...