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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.

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Financial services > Accountancy

dividends
Financial services; Accountancy

Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

economic life
Financial services; Accountancy

Either: (a) the period over which an asset is expected to be economically usable by one or more users; or (b) the number of production or similar units expected to be obtained ...

effective interest rate
Financial services; Accountancy

The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net ...

effective interest method
Financial services; Accountancy

A method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest ...

embedded derivative
Financial services; Accountancy

A component of a hybrid (combined) instrument that also includes a non-derivative host contract—with the effect that some of the cash flows of the combined instrument vary in a ...

employee benefits
Financial services; Accountancy

All forms of consideration given by an entity in exchange for service rendered by employees.

employees and others providing similar services
Financial services; Accountancy

Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity ...

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