Accountancy

Accountancy

Industry: Financial services

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Accountancy

Forgivable loans

Financial services; Accountancy

Loans which the lender undertakes to waive repayment of under certain prescribed conditions.

An entity that is a subsidiary, associate, joint venture or branch of the reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting ...

Initial directcosts

Financial services; Accountancy

Incremental costs that are directly attributable to negotiating and arranging a lease, except for such costs incurred by manufacturer or dealer lessors.

Insurance asset

Financial services; Accountancy

An insurer’s net contractual rights under an insurance contract.

Insurance contract

Financial services; Accountancy

A contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future ...