The effect of a situation opposite to dilution. Specifically, it denotes an increase in earnings per share (EPS) or a...
Financial information provided in financial reports (about an entity's economic resources/ assets, liabilities and the effects of transactions/ events on...
The date on which an entity makes its interim financial statements available to users of its financial statements. This date...
A set of illustrative financial statements; by definition, it is a financial statement that prepared on the basis of specific...
An illustrative or illustrative statement is a financial statement that prepared on the basis of specific assumptions and projections, rather...
A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...
A financial statement that prepared on the basis of specific assumptions and projections, rather than on actual past transactions/ events/...
Any financial instrument that confers on its holder a residual interest in the net assets of an entity (its assets...
A liability whose value is measured and stated in monetary terms (cash amounts). As such, it is a fixed obligation...
The loss in value that results from impairment. More specifically, it is the amount by which the carrying amount (book...