Accountancy

Accountancy

Industry: Financial services

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Accountancy

Direct insurance contract

Financial services; Accountancy

An insurance contract that is not a reinsurance contract.

Direct method of reporting cash flows from operating activities

Financial services; Accountancy

A method whereby major classes of gross cash receipts and gross cash payments are disclosed.

A component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations, (b) is part of a ...

Discretionary participation feature

Financial services; Accountancy

A contractual right to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or ...

Dividends

Financial services; Accountancy

Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

Employee benefits

Financial services; Accountancy

All forms of consideration given by an entity in exchange for service rendered by employees.

Employees and others providing similar services

Financial services; Accountancy

Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction ...