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Financial services
Related to any service provided by the finance industry, which encompasses a broad range of organisations that deal with the management of money.
17Categories 144162Terms
Add a new termContributors in Financial services
Financial services > Accountancy 
current liability
Financial services; Accountancy
An entity shall classify a liability as current when: (a) it expects to settle the liability in its normal operating cycle; (b) it holds the liability primarily for the purpose of ...
current service cost
Financial services; Accountancy
The increase in the present value of the defined benefit obligation resulting from employee service in the current period.
curtailment (of a defined benefit plan)
Financial services; Accountancy
A curtailment occurs when an entity either: (a) is demonstrably committed to make a material reduction in the number of employees covered by a plan; or (b) amends the terms of a ...
current tax
Financial services; Accountancy
The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.
date of transition to IFRSs
Financial services; Accountancy
The beginning of the earliest period for which an entity presents full comparative information under IFRSs in its first IFRS financial statements.
deductible temporary differences
Financial services; Accountancy
Temporary differences between the carrying amount of an asset or liability in the balance sheet and its tax base that will result in amounts that are deductible in determining ...
deemed cost
Financial services; Accountancy
An amount used as a surrogate for cost or depreciated cost at a given date. Subsequent depreciation or amortisation assumes that the entity had initially recognised the asset or ...
Sub-categories
- Accountancy (8687)
- Auto loans (1770)
- Commodity exchange (23356)
- Credit rating agencies (109)
- Currency exchange (230)
- Finance (3291)
- Financial instruments (69)
- Funds (10404)
- General Finance (78813)
- Home equity (244)
- Personal investment management (123)
- Private equity (6853)
- Real estate investment (2009)
- Securities brokerage (352)
- Stocks & securities (3732)
- Venture capital (2409)
- World currencies (1807)