Accountancy

Accountancy

Industry: Financial services

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Accountancy

Corridor

Financial services; Accountancy

A range around an entity’s best estimate of post-employment benefit obligations.

Cost

Financial services; Accountancy

The amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount ...

Amortised cost of a financial asset or financial liability

Financial services; Accountancy

The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest ...

Antidilution

Financial services; Accountancy

An increase in earnings per share or a reduction in or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.

Assets held by a long-term employee benefit fund

Financial services; Accountancy

Assets (other than non-transferable financial instruments issued by the reporting entity) that: (a) are held by an entity (a fund) that is legally separate from the reporting entity and exists solely ...

Borrowing costs

Financial services; Accountancy

Interest and other costs that an entity incurs in connexion with the borrowing of funds.

Business

Financial services; Accountancy

An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits ...