The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The revision and re-release of the financial statements of a prior period because of changes in accounting principles arising out...
The change in the classification of a financial asset due to a change in an entity's business model (BM) or...
The first day in the reporting period in which a new or changed business model (BM) is applied by an...
The financial risk that impacts an entity’s financial performance/ profitability due to fluctuations (volatility) in the prices of commodities in...
Broadly, clubbing involves putting two accounts, or more, together in a major account for a more structured reporting. For example,...
One of the qualitative characteristics that make financial information more useful to the targeted set of users. Such information is,...
It stands for guaranteed residual value; it is the amount that both a lessor and lessee consider a final lease...
It is the amount that both a lessor and lessee consider a final lease payment, at the end of the...