Accountancy

Accountancy

Industry: Financial services

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Accountancy

Contingent share agreement

Financial services; Accountancy

An agreement to issue shares that is dependent on the satisfaction of specified conditions.

That portion of the lease payments that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time (eg percentage of future sales, amount of ...

Contingently issuable ordinary shares

Financial services; Accountancy

Ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement.

Deferred tax assets

Financial services; Accountancy

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax ...

Defined benefit liability

Financial services; Accountancy

The net total of the following amounts: (a) the present value of the defined benefit obligation at the end of the reporting period; (b) plus any actuarial gains (less any actuarial losses) not ...

Defined benefit obligation (present value of)

Financial services; Accountancy

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.