Accountancy

Accountancy

Industry: Financial services

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Accountancy

government

Financial services; Accountancy

Government, government agencies and similar bodies whether local, national or international.

government assistance

Financial services; Accountancy

Action by government designed to provide an economic benefit specific to an entity or range of entities qualifying under certain criteria.

Assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They ...

grant date

Financial services; Accountancy

The date at which the entity and another party (including an employee) agree to a share-based payment arrangement, being when the entity and the counterparty have a shared understanding of the terms ...

grants related to assets

Financial services; Accountancy

Government grants whose primary condition is that an entity qualifying for them should purchase, construct or otherwise acquire long-term assets. Subsidiary conditions may also be attached ...

grants related to income

Financial services; Accountancy

Government grants other than those related to assets.

gross investment in the lease

Financial services; Accountancy

The aggregate of: (a) the minimum lease payments receivable by the lessor under a finance lease, and (b) any unguaranteed residual value accruing to the lessor.