Accountancy

Accountancy

Industry: Financial services

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Accountancy

post-employment benefit plans

Financial services; Accountancy

Formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.

post-employment benefits

Financial services; Accountancy

Employee benefits (other than termination benefits) which are payable after the completion of employment.

potential ordinary share

Financial services; Accountancy

A financial instrument or other contract that may entitle its holder to ordinary shares.

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 recovered or settled.

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 temporary differences; or ...

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.