Home > Industry/Domain > Financial services > Accountancy


Contributors in Accountancy


Holders ordinary share

Financial services; Accountancy

An equity instrument that is subordinate to all other classes of equity instruments.

loans payable

Financial services; Accountancy

Financial liabilities other than short-term trade payables on normal credit terms.

master netting arrangement

Financial services; Accountancy

An arrangement providing for an entity that undertakes a number of financial instrument transactions with a single counterparty to make a single net settlement of all financial instruments covered by ...

market condition

Financial services; Accountancy

A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such as attaining a ...

matching of costs with revenues

Financial services; Accountancy

A process in which expenses are recognised in the income statement [statement of comprehensive income] on the basis of a direct association between the costs incurred and the earning of specific ...


Financial services; Accountancy

Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.

key management personnel

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) ...

Featured blossaries

China Rich List 2014

Category: Business   1 10 Terms

Bar Drinks

Category: Food   1 10 Terms