Accountancy

Accountancy

Industry: Financial services

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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.