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Garden
Anything related to the activity of attending to one's garden or the objects, animals,plants and shrubs found therein.
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solvency
Financial services; Accountancy
The availability of cash over the longer term to meet financial commitments as they fall due.
subsidiary
Financial services; Accountancy
An entity, including an unincorporated entity such IFRS 3.A, as a partnership, that is controlled by another entity (known as the parent).
substance over form
Financial services; Accountancy
The principle that transactions and other events are accounted for and presented in accordance with their substance and economic reality and not merely their legal form.
tax expense (tax income)
Financial services; Accountancy
The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax. Tax expense (tax income) comprises current tax ...
call transfer
Telecommunications; Switchboard
A feature which is used to send a call to someone else by pressing the transfer key and dialing the number.
call waiting
Telecommunications; Switchboard
A feature that allows the user to be notified by a tone if another call comes in while s/he is already on the phone.
measurement date
Financial services; Accountancy
The date at which the fair value of the equity instruments granted is measured for the purposes of IFRS 2. For transactions with employees and others providing similar services, ...