10 Terms
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Accountancy
Industry: Financial services
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Accountancy
Business combination
Financial services; Accountancy
A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations ...
Capital
Financial services; Accountancy
Under a financial concept of capital, such as invested money or invested purchasing power, the net assets or equity of the entity. The financial concept of capital is adopted by most entities. Under ...
Carrying amount
Financial services; Accountancy
The amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.
Cash equivalents cash flows
Financial services; Accountancy
Short-term, highly liquid investments that are Inflows and outflows of cash and cash equivalents.
Cash-settled share-based payment transaction
Financial services; Accountancy
A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that ...
Change in accounting estimate
Financial services; Accountancy
An adjustment of the carrying amount of an asset or a liability, or the amount of the periodic consumption of an asset, that results from the assessment of the present status of, and expected future ...
