Accountancy

Accountancy

Industry: Financial services

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Contributors in Accountancy

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Accountancy

Accounting profit

Financial services; Accountancy

Profit or loss for a period before deducting tax expense.

Accumulating compensated absences

Financial services; Accountancy

Compensated absences that are carried forward and can be used in future periods if the current period’s entitlement is not used in full.

Acquiree

Financial services; Accountancy

The business or businesses that the acquirer obtains control of in a business combination.

Acquisition date

Financial services; Accountancy

The date on which the acquirer obtains control of the acquiree.

A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service or regulatory ...

Actuarial gains and losses

Financial services; Accountancy

(a) Experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and (b) the effects of changes in actuarial assumptions.

Actuarial assumptions

Financial services; Accountancy

An entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits.