Accountancy

Accountancy

Industry: Financial services

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Accountancy

significant influence

Financial services; Accountancy

The power to participate in the financial and operating policy decisions of an entity, but not control over those policies. Significant influence may be gained by share ownership, statute or ...

share option

Financial services; Accountancy

A contract that gives the holder the right, but not the obligation, to subscribe to the entity’s shares at a fixed or determinable price for a specific period of time.

short seller

Financial services; Accountancy

An entity that sells financial assets that it has borrowed and does not yet own.

benefit plan

Financial services; Accountancy

cover all entities (or all entities in a particular category, for example a specific industry) and operated by national or local government or by another body (for example an autonomous agency ...