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Contributors in Accountancy


loans payable

Financial services; Accountancy

Financial liabilities other than short-term trade payables on normal credit terms.

master netting arrangement

Financial services; Accountancy

An arrangement providing for an entity that undertakes a number of financial instrument transactions with a single counterparty to make a single net settlement of all financial instruments covered by ...

market condition

Financial services; Accountancy

A condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price of the entity’s equity instruments, such as attaining a ...

matching of costs with revenues

Financial services; Accountancy

A process in which expenses are recognised in the income statement [statement of comprehensive income] on the basis of a direct association between the costs incurred and the earning of specific ...


Financial services; Accountancy

Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.

key management personnel

Financial services; Accountancy

Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) ...

investor in a joint venture

Financial services; Accountancy

A party to a joint venture that does not have joint control over that joint venture.

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