Accountancy

Accountancy

Industry: Financial services

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Accountancy

antidilution

Financial services; Accountancy

An increase in earnings per share or a reduction in or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.

asset

Financial services; Accountancy

In financial accounting, assets are economic resources. Simply stated, assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset).

assets held by a long-term employee benefit fund

Financial services; Accountancy

Assets (other than non-transferable financial instruments issued by the reporting entity) that: (a) are held by an entity (a fund) that is legally separate from the reporting entity and exists solely ...

basic earnings per share

Financial services; Accountancy

Profit or loss attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).

available-for-sale financial assets

Financial services; Accountancy

Those non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables, (b) held-to-maturity investments, or (c) financial assets at fair ...

borrowing costs

Financial services; Accountancy

Interest and other costs that an entity incurs in connection with the borrowing of funds.

business

Financial services; Accountancy

An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits ...