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Accountancy
Industry: Financial services
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Accountancy
accrual basis of accounting
Financial services; Accountancy
The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the ...
accounting profit
Financial services; Accountancy
Profit or loss for a period before deducting tax expense.
accumulating compensated absences
Financial services; Accountancy
Compensated absences that are carried forward and can be used in future periods if the current period’s entitlement is not used in full.
acquiree
Financial services; Accountancy
The business or businesses that the acquirer obtains control of in a business combination.
acquisition date
Financial services; Accountancy
The date on which the acquirer obtains control of the acquiree.
active market
Financial services; Accountancy
A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service or regulatory ...
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