Accountancy

Accountancy

Industry: Financial services

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Accountancy

accrual basis of accounting

Financial services; Accountancy

The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and they are recorded in the accounting records and reported in the ...

accounting profit

Financial services; Accountancy

Profit or loss for a period before deducting tax expense.

accumulating compensated absences

Financial services; Accountancy

Compensated absences that are carried forward and can be used in future periods if the current period’s entitlement is not used in full.

acquiree

Financial services; Accountancy

The business or businesses that the acquirer obtains control of in a business combination.

acquirer

Financial services; Accountancy

The entity that obtains control of the acquiree.

acquisition date

Financial services; Accountancy

The date on which the acquirer obtains control of the acquiree.

active market

Financial services; Accountancy

A financial instrument is regarded as quoted in an active market if quoted prices are readily and regularly available from an exchange, dealer, broker, industry group, pricing service or regulatory ...