Accountancy

Accountancy

Industry: Financial services

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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.

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.