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Accountancy
Industry: Financial services
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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 ...
diluted earnings per share
Financial services; Accountancy
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 ...