The operations of a reporting entity that are based in a foreign country or are denominated in a currency other...
The amount of a reporting entity's interest in the net assets of a foreign operation. Examples of foreign operations include...
In connection with a set of financial statements (of a given entity), circular reference is a situation that arises due...
A financial statement within a set of the key financial statements that an entity has to prepare, publish and make...
A set of the key financial statements that an entity has to prepare, publish and make available to the users....
An interim statement, or also an interim report, is a financial statement that covers a period shorter than one financial...
An interim report, or also an interim statement, is a financial statement that covers a period shorter than one financial...
A financial reporting that involves communicating (by means of financial reports) the financial results a period shorter than a full...
It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...
A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...