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Politics

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

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taxable profit (tax loss)

Financial services; Accountancy

The profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).

taxable temporary differences

Financial services; Accountancy

Temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is ...

temporary differences

Financial services; Accountancy

Differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable ...

total comprehensive income

Financial services; Accountancy

The change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

trade date

Financial services; Accountancy

The date that an entity commits itself to purchase or sell an asset.

treasury shares

Financial services; Accountancy

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

termination benefits

Financial services; Accountancy

Employee benefits payable as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to ...

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