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accountant

Overview page. Subjects: Financial Institutions and Services — Accounting.

A person who has passed the accountancy examinations of one of the recognized accountancy bodies and completed the required work experience. Each of the bodies varies in the way they train...

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accounting concepts

Overview page. Subjects: Financial Institutions and Services — Accounting.

The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework....

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accounting rate of return

Overview page. Subjects: Financial Institutions and Services — Accounting.

(ARR).

Method of evaluating the profitability of a project or firm based on accounting numbers (cf. discounted cash flow; internal rate of return; net present value). It is the...

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accounting ratio

Overview page. Subjects: Financial Institutions and Services — Accounting.

A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company....

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Accounting Standards Board

Overview page. Subjects: Economics — Accounting.

The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the...

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Accounts Modernization Directive

Overview page. Subjects: Financial Institutions and Services — Accounting.

An EU directive (2003) that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year....

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accounts receivable

Overview page. Subjects: Financial Institutions and Services — Accounting.

The part of a firm's assets, as shown in its balance-sheet, consisting of bills sent to customers on which payment is due but has not yet actually been received.

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accruals concept

Overview page. Subjects: Financial Institutions and Services — Accounting.

One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies...

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accrued benefits

Overview page. Subjects: Financial Institutions and Services — Accounting.

Benefits due under a defined-benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to current earnings or protected final earnings....

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accumulated dividend

Overview page. Subjects: Financial Institutions and Services — Accounting.

A dividend that has not been paid to a holder of cumulative preference shares and is carried forward (i.e. accumulated) to the next accounting period. It represents a liability to the...

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