Money that is owned to an entity by its customers for economic resources (goods/ services) that have been sold and...
A liability (financial liability) is typically classified and measured at amortized cost. However, a liability may also be classified and...
An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...
An event, favorable or unfavorable, that takes place after the reporting period, specifically between the end of the period and...
The gains/ losses that arise from selling an equity security/ instrument, being the difference between the original acquisition price and...
The information that is provided in an entity's financial statements and interim financial reports in such a way that this...
An accounting method that is based on the recognition of income as earned and expenses as incurred, regardless of the...
A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...
A type of accounting restatement that involves the correction of a material error to the prior period financial statements, requiring...
A type of accounting restatement that involves the correction of an immaterial error to the prior period financial statements. Notwithstanding...