21 Terms
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Accountancy
Industry: Financial services
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Accountancy
fixed price contract
Financial services; Accountancy
A construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses.
fixed production overheads
Financial services; Accountancy
Those indirect costs of production that remain relatively constant regardless of the volume of production, such as depreciation and maintenance of factory buildings and equipment, and the cost of ...
forecast transaction
Financial services; Accountancy
An uncommitted but anticipated future transaction.
foreign currency transaction
Financial services; Accountancy
A transaction that is denominated in or requires settlement in a foreign currency.
functional currency
Financial services; Accountancy
The currency of the primary economic environment in which the entity operates.
forgivable loans
Financial services; Accountancy
Loans which the lender undertakes to waive repayment of under certain prescribed conditions.
foreign operation
Financial services; Accountancy
An entity that is a subsidiary, associate, joint venture or branch of the reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting ...
