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Accountancy

Contributors in Accountancy

Accountancy

regular way purchase or sale

Financial services; Accountancy

A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace ...

reinsurance assets

Financial services; Accountancy

A cedant’s net contractual rights under a reinsurance contract.

reinsurance contract

Financial services; Accountancy

An insurance contract issued by one insurer (the reinsurer) to compensate another insurer (the cedant) for losses on one or more contracts issued by the cedant.

recoverable amount

Financial services; Accountancy

The higher of an asset’s net selling price and its value in use.

reinsurer

Financial services; Accountancy

The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs.

related party transaction

Financial services; Accountancy

A transfer of resources, services or obligations between related parties, regardless of whether a price is charged.

relevance

Financial services; Accountancy

Information has the quality of relevance when it influences the economic decisions of users by helping them evaluate past, present or future events or confirming, or correcting, their past ...

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