20 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
development
Financial services; Accountancy
The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the ...
foreign currency
Financial services; Accountancy
A currency other than the functional currency of the entity.
dilutive potential ordinary shares
Financial services; Accountancy
Potential ordinary shares whose conversion to ordinary shares would decrease earnings per share or increase loss per share from continuing operations.
direct insurance contract
Financial services; Accountancy
An insurance contract that is not a reinsurance contract.
direct method of reporting cash flows from operating activities
Financial services; Accountancy
A method whereby major classes of gross cash receipts and gross cash payments are disclosed.
discontinued operation
Financial services; Accountancy
A component of an entity that either has been disposed of or is classified as held for sale and: (a) represents a separate major line of business or geographical area of operations, (b) is part of a ...
discretionary participation feature
Financial services; Accountancy
A contractual right to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or ...
