A party (person, entity) that has a connection with an entity (a reporting entity) preparing its financial statements. This connection...
The useful life of a leased asset is either: the estimated remaining period, from the commencement date of the lease...
A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...
A complete or condensed financial report/ financial statement that is prepared for a period shorter than a financial year (accounting...
A transaction that is entered into by two parties who are related, i.e., they have some sort of connection prior...
The period over which an asset provides or is expected to provide its economic benefits to an entity owning and/...
A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...
A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...
A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...
A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...