imported>Doug Williamson |
imported>Doug Williamson |
| Line 1: |
Line 1: |
| 1. ''Financial reporting - balance sheet - assets & liabilities.''
| | ''Environmental, social and governance concerns (ESG) - law - crime.'' |
|
| |
|
| Assets or liabilities that are likely to be converted into cash within a year or a normal accounting cycle.
| | Colloquial name for ''environmental crime''. |
| | |
| | |
| 2. ''Financial reporting - foreign currency translation - exchange rate.''
| |
| | |
| The current exchange rate is the exchange rate on the last day of the financial reporting period.
| |
| | |
| | |
| 3. ''Financial reporting - balance sheet - assets & liabilities - valuation.''
| |
| | |
| Current cost is a basis of accounting incorporating current replacement costs of assets, rather than historical cost.
| |
| | |
| | |
| 4. ''Financial reporting - pension liabilities - defined benefit.''
| |
| | |
| 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.
| |
| | |
| Contrasted with the past service cost.
| |
| | |
| | |
| 5. ''International trade - statistics.''
| |
| | |
| In international trade, current account measures include trading in goods and services, but exclude capital transfers.
| |
| | |
| | |
| 6. ''Market rates of return - yield.''
| |
| | |
| The current yield on an investment is its current annual income, divided by its current market value, ignoring capital gains or losses.
| |
|
| |
|
|
| |
|
| == See also == | | == See also == |
| * [[Accounting reference date]] | | * [[Environmental concerns]] |
| * [[Assets]] | | * [[Environmental crime]] |
| * [[Balance sheet]] | | * [[Green]] |
| * [[Current account deficit]] | | * [[Law]] |
| * [[Current assets]] | | * [[Sustainability]] |
| * [[Current cost accounting]]
| |
| * [[Current liabilities]]
| |
| * [[Current rate ]]
| |
| * [[Current rate method]]
| |
| * [[Current service cost]]
| |
| * [[Current unit method]]
| |
| * [[Current yield]]
| |
| * [[Current/non-current method]]
| |
| * [[Defined benefit pension scheme]]
| |
| * [[Exchange rate]]
| |
| * [[Financial reporting]]
| |
| * [[Fixed assets]]
| |
| * [[Foreign currency]]
| |
| * [[International trade]]
| |
| * [[Liabilities]]
| |
| * [[Non-current]]
| |
| * [[Past service cost]]
| |
| * [[Pensions]]
| |
| * [[Rate of return]]
| |
| * [[Statistics]]
| |
| * [[Translation]]
| |
| * [[Valuation]]
| |
| * [[Working capital]]
| |
| * [[Yield]]
| |
|
| |
|
| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]] | | [[Category:The_business_context]] |
| | [[Category:Compliance_and_audit]] |
| | [[Category:Ethics]] |
| | [[Category:Identify_and_assess_risks]] |
| | [[Category:Manage_risks]] |
| | [[Category:Risk_frameworks]] |
| | [[Category:Risk_reporting]] |
