Accountancy

Accountancy

Industry: Financial services

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Accountancy

corporate assets

Financial services; Accountancy

Assets other than goodwill that contribute to the future cash flows of both the cash-generating unit under review and other cash-generating units.

corridor

Financial services; Accountancy

A range around an entity’s best estimate of post-employment benefit obligations.

cost

Financial services; Accountancy

The amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount ...

A method of accounting for an investment whereby the investment is recognised at cost. The investor recognises income from the investment only to the extent that the investor receives distributions ...

cost of inventories

Financial services; Accountancy

All costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition.

cost pluscontract

Financial services; Accountancy

A construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee.

cost of purchase

Financial services; Accountancy

All of the purchase price, import duties and other taxes (other than those subsequently recoverable by the entity from the taxing authorities), and transport, handling and other costs directly ...