2 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
Tax base of an asset or liability
Financial services; Accountancy
The amount attributed to that asset or liability for tax purposes.
Transaction costs (financial instruments)
Financial services; Accountancy
Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. An incremental cost is one that would not have been incurred if the ...
Unguaranteed residual value
Financial services; Accountancy
That portion of the residual value of the leased asset, the realisation of which by the lessor is not assured or is guaranteed solely by a party related to the lessor.
Lease
Financial services; Accountancy
An agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Liquidity risk
Financial services; Accountancy
The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities.
Losses
Financial services; Accountancy
Decreases in economic benefits and as such no different in nature from other expenses.
Revenue
Financial services; Accountancy
Is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. Some companies also receive revenue from interest, dividends or ...
