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Politics
1) Social relations involving authority or power. 2) The art or science of governing.
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unbundle
Financial services; Accountancy
Account for the components of a contract as if they were separate contracts.
understandability
Financial services; Accountancy
Information provided in financial statements has the quality of understandability when it is comprehensible to users who have a reasonable knowledge of business and economic ...
unearned finance income
Financial services; Accountancy
The difference between: (a) the gross investment in the lease, and (b) the net investment in the lease.
variable production overheads
Financial services; Accountancy
Those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.
venturer
Financial services; Accountancy
A party to a joint venture that has joint control over that joint venture.
value in use
Financial services; Accountancy
The present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life.
useful life
Financial services; Accountancy
Either: (a) the period over which an asset is expected to be available for use by an entity; or (b) the number of production or similar units expected to be obtained from the ...
