Accountancy

Accountancy

Industry: Financial services

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Contributors in Accountancy

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Accountancy

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 asset by the entity.

To become an entitlement. Under a share-based payment arrangement, a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement ...

vested benefits

Financial services; Accountancy

Benefits, the rights to which, under the conditions of a retirement benefit plan, are not conditional on continued employment.

vesting conditions

Financial services; Accountancy

The conditions that determine whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment ...