34 Terms
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Accountancy
Industry: Financial services
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Accountancy
obligation
Financial services; Accountancy
A duty or responsibility to act or perform in a certain way. Obligations may be legally enforceable as a consequence of a binding contract or statutory requirement. Obligations also arise, however, ...
opening IFRS statement of
Financial services; Accountancy
An entity’s statement of financial position at the date of transition to IFRSs.
options, warrants and their
Financial services; Accountancy
Financial instruments that give the holder the right to purchase ordinary shares.
operating cycle
Financial services; Accountancy
The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.
other price risk
Financial services; Accountancy
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), ...
operating lease
Financial services; Accountancy
A lease other than a finance lease. (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other ...
owners
Financial services; Accountancy
In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.
