21 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
Originated loans and receivables other comprehensive income
Financial services; Accountancy
See 'loans and receivables' Items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs.
Other long-term employee benefits
Financial services; Accountancy
Employee benefits (other than post-employment benefits and termination benefits) which do not fall due wholly within twelve months after the end of the period in which the employees render the ...
Available-for-sale financial assets
Financial services; Accountancy
Those non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments, or (c) financial assets at fair ...
Present value of a previous GAAP
Financial services; Accountancy
See 'defined benefit obligation (present value of)' The basis of accounting that a first-time adopter used immediately before adopting IFRSs.
Cash-generating unit
Financial services; Accountancy
The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Qualifying asset
Financial services; Accountancy
An asset that necessarily takes a substantial period of time to get ready for its intended use or sale.
Basic earnings per share
Financial services; Accountancy
Profit or loss attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
