Accountancy

Accountancy

Industry: Financial services

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Accountancy

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Financial services; Accountancy

A new share option granted when a share is used to satisfy the exercise price of a previous share option.

reportable segment

Financial services; Accountancy

An operating segment for which IFRS 8 requires information to be disclosed.

reporting entity

Financial services; Accountancy

An entity for which there are users who rely on the financial statements as their major source of financial information about the entity.

residual value (of an asset)

Financial services; Accountancy

The estimated amount that an entity would currently obtain from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition ...

restructuring

Financial services; Accountancy

A programme that is planned and controlled by management, and materially changes either: (a) the scope of a business undertaken by an entity; or (b) the manner in which that business is conducted.

Arrangements whereby an entity provides benefits for its employees on or after termination of service (either in the form of an annual income or as a lump sum) when such benefits, or the employer’s ...