A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound instrument is,...
A financial instrument that can be split into equity and liability components from the issuer's perspective. A compound financial instrument...
A type of control that governments and other public sector bodies, including supranational organizations, may have by virtue of their...
The ability of an entity to direct the relevant activities of another entity by having existing rights in specific aspects...
The financial statements of a group (a parent and one subsidiary or more) in which the separate financial statements of...
An entity that is established to invest on behalf of others. An investment entity obtains funds from investors for the...
The income of an entity that is provided by long-term investments. This income, or current earnings, comes out in the...
A nonreciprocal transfer that an entity carries out to nononwers (external parties/ third-party or any party other than owners). A...
A non-reciprocal transfer that an entity carries out to nononwers (external parties/ third-party or any party other than owners). A...
A nonreciprocal transfer that an entity conducts with its owners (equity holders). It is a transfer of assets or services...