Accountancy

Accountancy

Industry: Financial services

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Accountancy

minimum lease payments

Financial services; Accountancy

The payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) ...

monetary items

Financial services; Accountancy

Units of currency held and assets and liabilities to be received or paid in a fixed or determinable number of units of currency.

minority interest monetary assets

Financial services; Accountancy

See ‘non-controlling interest’ Money held and assets to be received in fixed or determinable amounts of money.

mutual entity

Financial services; Accountancy

An entity, other than an investor-owned entity, that provides dividends, lower costs or other economic benefits directly to its owners, members or participants. For example, a mutual insurance ...

multi-employer (benefit) plans

Financial services; Accountancy

Defined contribution plans (other than state plans) or defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and ...