20 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
Entity-specific value
Financial services; Accountancy
The present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.
Equity
Financial services; Accountancy
The residual interest in the assets of the entity after deducting all its liabilities.
Equity-settled share-based payment transaction
Financial services; Accountancy
A share-based payment transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options).
Exchange difference
Financial services; Accountancy
The difference resulting from translating a given number of units of one currency into another currency at different exchange rates.
Exchange rate
Financial services; Accountancy
The ratio of exchange for two currencies. accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating ...
Equity instrument granted
Financial services; Accountancy
The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement.
Equity instrument
Financial services; Accountancy
A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
