Accountancy

Accountancy

Industry: Financial services

Add a new term

Contributors in Accountancy

Become a Contributors

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).