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apple banana
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+apple +juice
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+apple macintosh
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+apple +(>turnover <strudel)
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apple*
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Found 11 result(s) |
Articles
risks associated with a leased asset
Risks include possibilities of losses from idle capacity or technological obsolescence and of variations in return because of changing economic conditions. (According to International Accounting Standards IAS 17)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
rewards associated with a leased asset
Rewards may be represented by the expectation of profitable operation over the asset’s economic life and of gain from appreciation in value or realisation of a residual value. (According to International Accounting Standards IAS 17)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
present value of a defined benefit obligation
See ‘defined benefit obligation (present value of)’. (According to International Accounting Standards IAS 19)
Articles -> Thuật ngữ tài chính kế toán -> P-Q-R
16 Feb, 2022
net investment in a foreign operation
The amount of the reporting entity’s interest in the net assets of that operation. (According to International Accounting Standards IAS 21)
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
investor in a joint venture
A party to a joint venture that does not have joint control over that joint venture. (According to International Accounting Standards IAS 31)
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
16 Feb, 2022
inception of a lease
The earlier of the date of the lease agreement and the date of commitment by the parties to the principal provisions of the lease. (According to International Accounting Standards IAS 17)
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
15 Feb, 2022
derecognition (of a financial instrument)
The removal of a previously recognised financial asset or financial liability from an entity’s statement of financial position. (According to International Accounting Standards IFRS 9)
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
curtailment (of a defined benefit plan)
A curtailment occurs when an entity either: is demonstrably committed to make a significant reduction in the number of employees covered by a plan; or amends the terms of a defined benefit plan so that a significant element of future service by current employees will no longer qualify for...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
14 Feb, 2022
close members of the family of a person
Those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity and include: that person’s children and spouse or domestic partner; children of that person’s spouse or domestic partner dependants of that person or that person’s spouse...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
26 Jan, 2022
assets held by a long-term employee benefit fund
Assets (other than non-transferable financial instruments issued by the reporting entity) that: are held by an entity (a fund) that is legally separate from the reporting entity and exists solely to pay or fund employee benefits; and are available to be used only to pay or fund employee...
Articles -> Thuật ngữ tài chính kế toán -> A-B-C
10 Nov, 2021
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