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...
It stands for tangible common equity; a measure of an entity's capital (equity) that constitutes a portion of equity holdings...
A measure of an entity's capital (equity) that constitutes a portion of equity holdings distinguished from preferred equity and equity...
Information that an entity discloses (or is required to disclose in the notes to its financial statements) about the business...
A financial instrument that constitutes a debt issued by an entity, as a liability, (and hence it is held by...
A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...
It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...
A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...