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Politics
1) Social relations involving authority or power. 2) The art or science of governing.
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rewards associated with a leased asset
Financial services; Accountancy
Rewards may be represented by the expectation of profitable operation over the asset’s economic life and of gain from appreciation in value or realisation of a residual value.
risks associated with a leased asset
Financial services; Accountancy
Risks include possibilities of losses from idle capacity or technological obsolescence and of variations in return because of changing economic conditions.
settlement value
Financial services; Accountancy
The undiscounted amounts of cash or cash equivalents expected to be paid to satisfy the liabilities in the normal course of business.
settlement date
Financial services; Accountancy
The date that a financial asset is delivered to or by an entity.
settlement (of employee benefit obligations)
Financial services; Accountancy
A transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan, for example, when a lump-sum cash ...
set-off, legal right of
Financial services; Accountancy
A debtor’s legal right, by contract or otherwise, to settle or otherwise eliminate all or a portion of an amount due to a creditor by applying against that amount an amount due ...
share-based payment arrangement
Financial services; Accountancy
An agreement between the entity and another party (including an employee) to enter into a share-based payment transaction, which thereby entitles the other party to receive cash ...
