The process of isolating and separating a certain component of an instrument in order to account for both separately. An...
In relation to differential analysis, it is the difference between the costs of two alternative courses of action/ methods/ choices...
An accounting error (error) that arises from incorrect, false or misleading information that “immaterially” (to a limited extent) affects an...
An accounting error (error) that arises from incorrect, false or misleading information that “materially” (excessively or to a great extent)...
An adjustment that is made to an accounting estimate as a result of new information or developments including those relating...
A ratio that relates tangible common equity (TCE) to tangible assets (TAs). It is used as a measure of an...
A ratio that relates tangible common equity (TCE) to tangible assets. It is used as a measure of an entity's...
The correction of accounting errors in previously issued financial statements, i.e., errors that arise from faulty data entry, omission, discrepancies,...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...
A category of financial reporting that involves preparing separate information and reports about operating segments. In segment/ segmental reporting, an...