A contra asset that represents management's estimate of the amount of accounts receivable (A/Rs) that will not be paid back...
A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...
It stands for foreign currency translation reserve; a type of reserve that is created to account for foreign currency translation...
A type of reserve that is created to account for foreign currency translation (currency translation). Such a translation involves the...
A reserve that is created by an Islamic bank by appropriating a specific amount out of the mudaraba income, before...
A share that is issued by a company, free of charge, to its existing stockholders on a prorata basis. This...
A stock that is issued by a company, free of charge, to its existing stockholders on a prorata basis. This...
It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...
An accounting method for treating investments in associates (associate companies). Equity accounting is usually applied where an investor entity holds...
A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...