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Accountancy
Industry: Financial services
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Accountancy
equity-settled share-based payment transaction
Financial services; Accountancy
A share-based payment transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options).
exchange difference
Financial services; Accountancy
The difference resulting from translating a given number of units of one currency into another currency at different exchange rates.
exchange rate
Financial services; Accountancy
The ratio of exchange for two currencies. accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating ...
experience adjustments
Financial services; Accountancy
The effects of differences between previous actuarial assumptions and what has actually occurred.
exploration and evaluation assets
Financial services; Accountancy
Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy.
exploration and evaluation expenditures
Financial services; Accountancy
Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral ...
accounting policies
Financial services; Accountancy
The specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.