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In IFRS 3 owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities.

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Ordklasse: noun
Synonym(er):
Blossary:
Fagområde/Domene Financial services
Category: Accountancy
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Produkt:
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խումբ

Financial services; Accountancy

A parent and all its subsidiaries.

հետազոտություն

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Original and planned investigation undertaken with the prospect of gaining new scientific or technical knowledge and understanding.

վերագնահատում

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Restatement of assets and liabilities.

բարձրագույն կառավարման մարմին

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Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether ...

գործառնական ցիկլ

Financial services; Accountancy

The time between the acquisition of assets for processing and their realisation in cash or cash equivalents.

հավանական շահույթ

Financial services; Accountancy

More likely than not. IFRS 5.A, The residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Any ...