14 Terms
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Accountancy
Industry: Financial services
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Accountancy
Compensation
Financial services; Accountancy
Includes all employee benefits including employee benefits to which IFRS 2 applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the ...
Compound financial instrument
Financial services; Accountancy
A financial instrument that, from the issuer’s perspective, contains both a liability and an equity element.
Consolidated financial statements
Financial services; Accountancy
The financial statements of a group presented as those of a single economic entity.
Construction contract
Financial services; Accountancy
A contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or ...
Constructive obligation
Financial services; Accountancy
An obligation that derives from an entity’s actions where: (a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to ...
Control (of an entity)
Financial services; Accountancy
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
Corporate assets
Financial services; Accountancy
Assets other than goodwill that contribute to the future cash flows of both the cash-generating unit under review and other cash-generating units.
