It stands for integrated reporting or integrated report; a type of comprehensive reporting that provides material information about an entity's...
A type of comprehensive reporting that provides material information about an entity's strategic positioning, governance, financial and operational performance and...
The amount (on an entity's books) that is attributed to a liability for tax purposes. It constitutes the carrying amount...
The amount (on an entity's books) that is attributed to an asset for tax purposes. This amount will be deductible...
For an asset, it is the amount (on an entity's books) that is attributed to it for tax purposes. Likewise,...
In connection with an audit report (auditor's opinion) on an entity's financial statements and accounts, true and fair view is...
It stands for true and fair override; a provision/ condition (embedded in accounting standards) that calls for departure from the...
A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...
A provision/ condition (embedded in accounting standards) that calls for departure from the requirements of a specific standard when compliance...
It stands for true and fair view; in connection with an audit report (auditor's opinion) on an entity's financial statements...