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  • Tuesday, April 29, 2025
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PIC

It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

    APIC

    It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

      Additional Paid-In Capital

      A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

        Significant Influence Over an Investee

        The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...

          Second Income Statement

          A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...

            Statement of Changes in Equity

            A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...

              Tangible Item

              A physical item that is owned by an entity and is reported on its balance sheet (statement of financial position)...

                Proportional Consolidation

                The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...

                  Proportionate Consolidation

                  The consolidation of the accounts of joint ventures (JVs). This involves the combination of an investor's share of a venture's...

                    HTMFA

                    It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...