Accountancy

Accountancy

Industry: Financial services

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Accountancy

Compensation

Financial services; Accountancy

Includes all employee benefits including employee benefits to which IFRS 2 applies. Employee benefits are all forms of consideration paid, payable or provided by the entity, or on behalf of the ...

Compound financial instrument

Financial services; Accountancy

A financial instrument that, from the issuer’s perspective, contains both a liability and an equity element.

Consolidated financial statements

Financial services; Accountancy

The financial statements of a group presented as those of a single economic entity.

Construction contract

Financial services; Accountancy

A contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or ...

An obligation that derives from an entity’s actions where: (a) by an established pattern of past practice, published policies or a sufficiently specific current statement, the entity has indicated to ...