Accountancy

Accountancy

Industry: Financial services

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Accountancy

risks associated with a leased asset

Financial services; Accountancy

Risks include possibilities of losses from idle capacity or technological obsolescence and of variations in return because of changing economic conditions.

settlement value

Financial services; Accountancy

The undiscounted amounts of cash or cash equivalents expected to be paid to satisfy the liabilities in the normal course of business.

settlement date

Financial services; Accountancy

The date that a financial asset is delivered to or by an entity.

settlement (of employee benefit obligations)

Financial services; Accountancy

A transaction that eliminates all further legal or constructive obligation for part or all of the benefits provided under a defined benefit plan, for example, when a lump-sum cash payment is made to, ...

set-off, legal right of

Financial services; Accountancy

A debtor’s legal right, by contract or otherwise, to settle or otherwise eliminate all or a portion of an amount due to a creditor by applying against that amount an amount due from the creditor.

share-based payment arrangement

Financial services; Accountancy

An agreement between the entity and another party (including an employee) to enter into a share-based payment transaction, which thereby entitles the other party to receive cash or other assets of ...

share-based payment transaction

Financial services; Accountancy

A transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), or acquires goods or services by incurring ...