PPE (property, plant and equipment) is a category of tangible items/ tangible assets that an entity holds for the purpose...
Goodwill is an asset (intangible asset) whose value is reflected in the amount by which the assets of an entity...
Gain or loss on disposal of an asset (particularly a non-current asset) is the difference between the sale price (sales...
An investment property is a type of property (land or a building—or part of a building—or both) that is held...
A reserve is an account that represents appropriation of profits (earnings and/ or retained earnings) for a specific purpose. It...
A general reserve is a type of reserves that are available for distribution as dividends (as of the latest audited...
A free reserve (a general reserve) is a type of reserves that are available for distribution as dividends (as of...
A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...
A public interest entity (PIE) is an entity perceived to involve a significant public interest because of the nature of...
An accounting statement is a financial statement (primary or supplementary) that belongs to a set of the key or additional...