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Politics
1) Social relations involving authority or power. 2) The art or science of governing.
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net investment in a foreign operation
Financial services; Accountancy
The amount of the reporting entity’s interest in the net assets of that operation.
non-adjusting events after the reporting period non-cancellable lease
Financial services; Accountancy
See ‘events after the reporting period’ A lease that is cancellable only: (a) upon the occurrence of some remote contingency; (b) with the permission of the lessor; (c) if the ...
net realisable value
Financial services; Accountancy
The estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Net realisable value ...
neutrality
Financial services; Accountancy
Freedom from bias of the information contained in financial statements.
net investment in the lease
Financial services; Accountancy
The gross investment in the lease discounted at the interest rate implicit in the lease.
non-controlling interest
Financial services; Accountancy
The equity in a subsidiary not attributable, directly or indirectly, to a parent.
non-current asset
Financial services; Accountancy
An asset that does not meet the definition of a current asset.
