Accountancy

Accountancy

Industry: Financial services

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Accountancy

related party

Financial services; Accountancy

A party is related to an entity if: (a) directly, or indirectly through one or more intermediaries, the party: (i) controls, is controlled by, or is under common control with, the entity (this ...

A feature that provides for an automatic grant of additional share options whenever the option holder exercises previously granted options using the entity’s shares, rather than cash, to satisfy the ...

reload option

Financial services; Accountancy

A new share option granted when a share is used to satisfy the exercise price of a previous share option.

reliability

Financial services; Accountancy

Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could ...

reportable segment

Financial services; Accountancy

An operating segment for which IFRS 8 requires information to be disclosed.

residual value (of an asset)

Financial services; Accountancy

The estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition ...

restructuring

Financial services; Accountancy

A programme that is planned and controlled by management, and materially changes either: (a) the scope of a business undertaken by an entity; or (b) the manner in which that business is conducted.