Accountancy

Accountancy

Industry: Financial services

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Accountancy

business combination

Financial services; Accountancy

A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations ...

capital

Financial services; Accountancy

Under a financial concept of capital, such as invested money or invested purchasing power, the net assets or equity of the entity. The financial concept of capital is adopted by most entities. Under ...

capitalisation

Financial services; Accountancy

Recognising a cost as part of the cost of an asset.

carrying amount

Financial services; Accountancy

The amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.

cash equivalents cash flows

Financial services; Accountancy

Short-term, highly liquid investments that are Inflows and outflows of cash and cash equivalents.

cash-generating unit

Financial services; Accountancy

The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.