Accountancy

Accountancy

Industry: Financial services

Add a new term

Contributors in Accountancy

Become a Contributors

Accountancy

Investment property

Financial services; Accountancy

Property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in ...

Investing activities

Financial services; Accountancy

The acquisition and disposal of long-term assets and * Monetary items are denominated in ‘currency units’ (CU).

Insurer

Financial services; Accountancy

The party that has an obligation under an insurance contract to compensate a policyholder if an insured event occurs.

Interest cost (for an employee benefit plan)

Financial services; Accountancy

The increase during a period in the present value of a defined benefit obligation which arises because the benefits are one period closer to settlement.

Interest rate implicit in the lease

Financial services; Accountancy

The discount rate that, at the inception of the lease, causes the aggregate present value of (a) the minimum lease payments and (b) the unguaranteed residual value to be equal to the sum of (i) the ...