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Foreign Currency Translation Reserve

A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...

    Legal Control

    A control (of an entity by a person or group) that is prescribed by law. For legal control to exist,...

      De Jure Control

      A control (of an entity by a person or group) that is prescribed by law. For de jure control to...

        Control In Substance

        The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

          Control In Fact

          The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

            De Facto Control

            The situation where control over an entity is established on the basis of influence rather than legal control (de jure...

              Short Seller

              An entity that sells financial assets (such as stocks, bonds, etc.) that it has borrowed and does not own at...

                Presentation Statement

                A financial statement that is prepared and published only for presentation purposes. In other words, such a statement does not...

                  Substance Over Form

                  An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...

                    Faithful Representation

                    An accounting concept (or principle) that entails that an entity's financial statements shall be prepared and produced in a manner...