20 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
Financial statements
Financial services; Accountancy
A complete set of financial statements comprises: (a) a statement of financial position as at the end of the period; (b) a statement of comprehensive income for the period; (c) a statement of changes ...
Financing activities firm commitment
Financial services; Accountancy
Activities that result in changes in the size and A binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or dates.
Diluted earnings per share
Financial services; Accountancy
Profit or loss attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), ...
Dilution
Financial services; Accountancy
A reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary ...
Development
Financial services; Accountancy
The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the ...
Foreign currency
Financial services; Accountancy
A currency other than the functional currency of the entity.
Dilutive potential ordinary shares
Financial services; Accountancy
Potential ordinary shares whose conversion to ordinary shares would decrease earnings per share or increase loss per share from continuing operations.
