imported>Doug Williamson |
imported>Doug Williamson |
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| 1. ''Financial reporting - balance sheet - assets & liabilities.''
| | Spot market, spot price, spot rate or spot transaction. |
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| Assets or liabilities that are likely to be converted into cash within a year or a normal accounting cycle.
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| 2. ''Financial reporting - foreign currency translation - exchange rate.''
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| The current exchange rate is the exchange rate on the last day of the financial reporting period.
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| 3. ''Financial reporting - balance sheet - assets & liabilities - valuation.''
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| Current cost is a basis of accounting incorporating current replacement costs of assets, rather than historical cost.
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| 4. ''Financial reporting - pension liabilities - defined benefit.''
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| In pensions accounting, current service cost is the increase in the employer's pension liabilities that arises from the pensionable service of employees in the current financial reporting period.
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| Contrasted with the past service cost.
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| 5. ''International trade - statistics.''
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| In international trade, current account measures include trading in goods and services, but exclude capital transfers.
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| 6. ''Market rates of return - yield.''
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| The current yield on an investment is its current annual income, divided by its current market value, ignoring capital gains or losses.
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| == See also == | | == See also == |
| * [[Accounting reference date]] | | * [[Forward contract]] |
| * [[Assets]] | | * [[Forward market]] |
| * [[Balance sheet]] | | * [[Forward rate agreement]] |
| * [[Current account deficit]]
| | * [[Spot market]] |
| * [[Current assets]]
| | * [[Spot price]] |
| * [[Current cost accounting]]
| | * [[Spot rate]] |
| * [[Current liabilities]]
| | * [[Spot transaction]] |
| * [[Current rate ]]
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| * [[Current rate method]] | |
| * [[Current service cost]] | |
| * [[Current unit method]] | |
| * [[Current yield]]
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| * [[Current/non-current method]]
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| * [[Defined benefit]]
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| * [[Exchange rate]]
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| * [[Financial reporting]] | |
| * [[Fixed assets]]
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| * [[Foreign currency]]
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| * [[International trade]]
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| * [[Liabilities]]
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| * [[Non-current]]
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| * [[Past service cost]]
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| * [[Pensions]]
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| * [[Rate of return]]
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| * [[Statistics]]
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| * [[Translation]]
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| * [[Valuation]]
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| * [[Working capital]]
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| * [[Yield]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]] | | [[Category:The_business_context]] |
| | [[Category:Identify_and_assess_risks]] |
| | [[Category:Manage_risks]] |
| | [[Category:Financial_products_and_markets]] |
