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Politics
1) Social relations involving authority or power. 2) The art or science of governing.
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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, ...
related party
Financial services; Accountancy
A party is related to an entity if: (a) directly, or indirectly through one or more intermediaries, the party: (i) controls, is controlled by, or is under common control with, the ...
reload feature
Financial services; Accountancy
A feature that provides for an automatic grant of additional share options whenever the option holder exercises previously granted options using the entity’s shares, rather than ...
reload option
Financial services; Accountancy
A new share option granted when a share is used to satisfy the exercise price of a previous share option.
reliability
Financial services; Accountancy
Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to ...
reportable segment
Financial services; Accountancy
An operating segment for which IFRS 8 requires information to be disclosed.
residual value (of an asset)
Financial services; Accountancy
The estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in ...
