Politics

Politics

1) Social relations involving authority or power. 2) The art or science of governing.

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restructuring

Financial services; Accountancy

A programme that is planned and controlled by management, and materially changes either: (a) the scope of a business undertaken by an entity; or (b) the manner in which that ...

reporting entity

Financial services; Accountancy

An entity for which there are users who rely on the financial statements as their major source of financial information about the entity.

retirement benefit plans

Financial services; Accountancy

Arrangements whereby an entity provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, ...

retrospective restatement

Financial services; Accountancy

Correcting the recognition, measurement and disclosure of amounts of elements of financial statements as if a prior period error had never occurred.

retrospective application

Financial services; Accountancy

Applying a new accounting policy to transactions, other events and conditions as if that policy had always been applied.

return on plan assets (of an employee benefit plan)

Financial services; Accountancy

Interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of administering the ...