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Found 9 result(s) |
Articles
transaction
costs (financial instruments)
Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability. An incremental cost is one that would not have been incurred if the entity had not acquired, issued or disposed of the financial instrument. (According to...
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
share-based payment
transaction
... A
transaction
in which the entity: receives ... an obligation to settle the
transaction
with the supplier in a ...
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
sale and leaseback
transaction
The sale of an asset and the leasing back of the same asset. The lease payment and the sale price are usually interdependent because they are negotiated as a package. (According to International Accounting Standards IAS 17)
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
16 Feb, 2022
related party
transaction
A transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. (According to International Accounting Standards IAS 24)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
foreign currency
transaction
A
transaction
that is denominated in or
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
forecast
transaction
An uncommitted but anticipated future
transaction
. (According to International Accounting Standards
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
equity-settled share-based payment
transaction
... A share-based payment
transaction
in which the entity receives ... no obligation to settle the
transaction
with the supplier. (According to ...
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
cash-settled share- based payment
transaction
... A share-based payment
transaction
in which the entity acquires ...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
26 Jan, 2022
Transaction
driver
Articles -> Thuật ngữ tài chính kế toán -> S-T-U
31 Dec, 2021
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