Accountancy

Accountancy

Industry: Financial services

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Contributors in Accountancy

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Accountancy

owner-occupied property

Financial services; Accountancy

Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services or for administrative purposes.

participants

Financial services; Accountancy

The members of a retirement benefit plan and others who are entitled to benefits under the plan.

past service cost

Financial services; Accountancy

The increase in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment ...

past due

Financial services; Accountancy

A financial asset is past due when a counterparty has failed to make a payment when contractually due.

percentage of completion method

Financial services; Accountancy

The recognition of revenue and expenses by reference to the stage of completion of a contract. Under this method contract revenue is matched with the contract costs incurred in reaching the stage of ...