Accountancy

Accountancy

Industry: Financial services

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Contributors in Accountancy

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Accountancy

Interim period

Financial services; Accountancy

A financial reporting period shorter than a full financial year.

International Financial Reporting

Financial services; Accountancy

Standards and Interpretations adopted by the International Accounting Standards Board (IASB).

The difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe or which it has the right to receive, and the price (if any) ...

Standards (IFRSs)

Financial services; Accountancy

They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations ...

Inventories

Financial services; Accountancy

Assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or ...

Funding (of post-employment benefits)

Financial services; Accountancy

Contributions by an entity, and sometimes its employees, into an entity, or fund, that is legally separate from the reporting entity and from which the employee benefits are paid.