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Accountancy
Industry: Financial services
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Accountancy
policyholder
Financial services; Accountancy
A party that has a right to compensation under an insurance contract if an insured event occurs.
post-employment benefits
Financial services; Accountancy
Employee benefits (other than termination benefits) which are payable after the completion of employment.
post-employment benefit plans
Financial services; Accountancy
Formal or informal arrangements under which an entity provides post-employment benefits for one or more employees.
presentation currency
Financial services; Accountancy
The currency in which the financial statements are presented.
potential ordinary share
Financial services; Accountancy
A financial instrument or other contract that may entitle its holder to ordinary shares.
present value of a previous GAAP
Financial services; Accountancy
See ‘defined benefit obligation (present value of)’ The basis of accounting that a first-time adopter used immediately before adopting IFRSs.
primary financial instruments
Financial services; Accountancy
Financial instruments such as receivables, payables and equity securities, that are not derivative financial instruments.
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