Accountancy

Accountancy

Industry: Financial services

Add a new term

Contributors in Accountancy

Become a Contributors

Accountancy

warrant

Financial services; Accountancy

A financial instrument that gives the holder the right to purchase ordinary shares.

vesting period

Financial services; Accountancy

The period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied.

weighted average number of ordinary shares outstanding during the period

Financial services; Accountancy

The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.

Under this formula, the cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during ...

legal obligation

Financial services; Accountancy

An obligation that derives from: (a) a contract (through its explicit or implicit terms); (b) legislation; or (c) other operation of law.

lessee’s incremental borrowing rate of interest

Financial services; Accountancy

The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to borrow over a similar ...

loans and receivables

Financial services; Accountancy

Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, ...