Accountancy

Accountancy

Industry: Financial services

Add a new term

Contributors in Accountancy

Become a Contributors

Accountancy

depreciable amount

Financial services; Accountancy

The cost of an asset, or other amount substituted for cost (in the financial statements), less its residual value.

derecognition (of a financial instrument)

Financial services; Accountancy

The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position.

depreciation (amortisation)*

Financial services; Accountancy

The systematic allocation of the depreciable amount of an asset over its useful life.

derivative

Financial services; Accountancy

A financial instrument or other contract within the scope of (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign ...

derivative financial instruments

Financial services; Accountancy

Financial instruments such as financial options, futures and forwards, interest rate swaps and AG15–AG16 currency swaps, which create rights and obligations that have the effect of transferring ...

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), ...

dilution

Financial services; Accountancy

A reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary ...