Accountancy

Accountancy

Industry: Financial services

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Accountancy

share-based payment transaction

Financial services; Accountancy

A transaction in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options), or acquires goods or services by incurring ...

share option

Financial services; Accountancy

A contract that gives the holder the right, but not the obligation, to subscribe to the entity’s shares at a fixed or determinable price for a specific period of time.

short-term employee benefits

Financial services; Accountancy

Employee benefits (other than termination benefits) which fall due wholly within twelve months after the end of the period in which the employees render the related service.

significant influence

Financial services; Accountancy

The power to participate in the financial and operating policy decisions of an entity, but not control over those policies. Significant influence may be gained by share ownership, statute or ...

short seller

Financial services; Accountancy

An entity that sells financial assets that it has borrowed and does not yet own.

solvency

Financial services; Accountancy

The availability of cash over the longer term to meet financial commitments as they fall due.

benefit) plan

Financial services; Accountancy

cover all entities (or all entities in a particular category, for example a specific industry) and operated by national or local government or by another body (for example an autonomous agency ...