9 Terms
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Accountancy
Industry: Financial services
Add a new termContributors in Accountancy
Accountancy
entity-specific value
Financial services; Accountancy
The present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.
equity
Financial services; Accountancy
The residual interest in the assets of the entity after deducting all its liabilities.
equity instrument granted
Financial services; Accountancy
The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement.
equity instrument
Financial services; Accountancy
A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.
equity interests
Financial services; Accountancy
In IFRS 3 is used broadly to mean ownership interests of investor-owned entities and owner, member or participant interests of mutual entities.
equity method
Financial services; Accountancy
A method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The profit ...
events after the reporting period
Financial services; Accountancy
Those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be ...
