A period of time during which an accounting/ audit firm has to maintain the rule of independence when a member...
The cost of an asset that is calculated on the basis of its current replacement cost. The current cost approach...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
An exit value that reflects the present value or the amount at which an asset could be sold or a...
The exit value that an entity expects to obtain from selling an asset/ business (or broadly an economic resource) or...
A transaction or other event that involves an acquisition by an entity (known as an acquirer- an investor entity) of...
A cost accounting method whereby an entity determines and accumulates direct costs, and allocates indirect costs of a production process...
A method of costing that tracks the cost and revenues of individual projects and jobs within an entity. This method...
It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...
It stands for off-balance sheet financing; a method of financing (and an accounting strategy) that involves recording certain assets, liabilities,...