Accountancy

Accountancy

Industry: Financial services

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Accountancy

dividends

Financial services; Accountancy

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

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 from the asset by one ...

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 carrying amount of ...

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 income or 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 way similar to 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 under its direction ...