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  2. ESR Group - Wikipedia

    en.wikipedia.org/wiki/ESR_Group

    ESR was formed in January 2016 as the result of a merger between e-Shang and the Redwood Group to form e-Shang Redwood which is better known as ESR. [ 4 ] [ 5 ] e-Shang was a Shanghai -based logistics platform that was co-founded by Shen Jinchu and Sun Dongping along with private equity firm, Warburg Pincus . [ 4 ]

  3. SEC filing - Wikipedia

    en.wikipedia.org/wiki/SEC_filing

    The business section provides an overview of the Company. The F-pages contain the financial statements which are either audited or reviewed by an independent auditor. The Risk Factors contain a list of all of the potential risks that exist for the company. While the MD&A contains a narrative about the financial results of the company.

  4. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]

  5. Financial result - Wikipedia

    en.wikipedia.org/wiki/Financial_result

    The financial result is the difference between earnings before interest and taxes and earnings before taxes. It is determined by the earning or the loss which results from financial affairs. It is determined by the earning or the loss which results from financial affairs.

  6. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    MD&A typically describes the corporation's liquidity position, capital resources, [8] results of its operations, underlying causes of material changes in financial statement items (such as asset impairment and restructuring charges), events of unusual or infrequent nature (such as mergers and acquisitions or share buybacks), positive and ...

  7. Management assertions - Wikipedia

    en.wikipedia.org/wiki/Management_assertions

    Second, auditors are required to consider the risk of material misstatement through understanding the entity and its environment, including the entity's internal control. [ 3 ] [ 4 ] Financial statement assertions provide a framework to assess the risk of material misstatement in each significant account balance or class of transactions.

  8. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  9. ESR - Wikipedia

    en.wikipedia.org/wiki/ESR

    ESR Technology, a UK company e-Shang Redwood , an Asia focused Real Estate services and investment firm Ethnikó Simvúlio Radhiotileórasis , the Greek National Council for Radio and Television