Accountancy

Accountancy

Industry: Financial services

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Contributors in Accountancy

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Accountancy

Standards (IFRSs)

Financial services; Accountancy

They comprise: (a) International Financial Reporting Standards; (b) International Accounting Standards; and (c) Interpretations developed by the International Financial Reporting Interpretations ...

Assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or ...

investment property

Financial services; Accountancy

Property (land or a building—or part of a building—or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in ...

investing activities

Financial services; Accountancy

The acquisition and disposal of long-term assets and * Monetary items are denominated in ‘currency units’ (CU).

investor in a joint venture

Financial services; Accountancy

A party to a joint venture that does not have joint control over that joint venture.

joint control

Financial services; Accountancy

The contractually agreed sharing of control over an economic activity.

jointly controlled entity

Financial services; Accountancy

A joint venture that involves the establishment of a corporation, partnership or other entity in which each venturer has an interest. The entity operates in the same way as other entities, except ...