A company’s future earnings potential is taken into consideration when calculating the market value per share (MVPS), as opposed to BVPS, which uses past...
The process of maintaining certification can help you keep your skills sharp over time as well. To renew your certification, you must complete continuing...
In this case, the obligation is already present, but the amount for such an obligation cannot be determined exactly. The ‘not-to-prejudice‘ exemption in IAS...