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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
minority interest monetary assets
Financial services; Accountancy
See ‘non-controlling interest’ Money held and assets to be received in fixed or determinable amounts of money.
multi-employer (benefit) plans
Financial services; Accountancy
Defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and ...
net assets available for benefits
Financial services; Accountancy
The assets of a plan less liabilities other than the actuarial present value of promised retirement benefits.
net investment in a foreign operation
Financial services; Accountancy
The amount of the reporting entity’s interest in the net assets of that operation.
non-adjusting events after the reporting period non-cancellable lease
Financial services; Accountancy
See ‘events after the reporting period’ A lease that is cancellable only: (a) upon the occurrence of some remote contingency; (b) with the permission of the lessor; (c) if the lessee enters into a ...
net realisable value
Financial services; Accountancy
The estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Net realisable value refers to the net amount ...
neutrality
Financial services; Accountancy
Freedom from bias of the information contained in financial statements.