A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...
A set of financial statements that an entity prepares on the historical cost basis of accounting. The use of historical...
The determination of the monetary amount at which an asset/ liability is to be recognized in the balance sheet using...
A financial statement that is prepared for the sole purpose of comparing financial results of a current period with those...
It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...
A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...
A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...
A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...
A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...
A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...