Accountancy

Accountancy

Industry: Financial services

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Accountancy

equity-settled share-based payment transaction

Financial services; Accountancy

A share-based payment transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options).

exchange difference

Financial services; Accountancy

The difference resulting from translating a given number of units of one currency into another currency at different exchange rates.

The ratio of exchange for two currencies. accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating ...

experience adjustments

Financial services; Accountancy

The effects of differences between previous actuarial assumptions and what has actually occurred.

exploration and evaluation assets

Financial services; Accountancy

Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy.

exploration and evaluation expenditures

Financial services; Accountancy

Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral ...