Glossary of Financial Accounting Terms
GlossarioTermini Contabilità Finanziaria



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Debenture

A written acknowledgement of a debt – a name used for loan financing taken up by a company.

Debtor

A person or organisation that owes money to the entity.

Deep Discount Bond

A loan issued at a relatively low price compared to its nominal value.

Default

Failure to meet obligations as they fall due for payment.

Deferred Asset

An asset whose benefit is delayed beyond the period expected for a current asset, but which does not meet the definition of a fixed asset.

Deferred Income

Revenue, such as a government grant, is received in advance of performing the related activity. The deferred income is held in the balance sheet as a type of liability until performance is achieved and is then released to the income statement.

Deferred Taxation

The obligation to pay tax is deferred (postponed) under tax law beyond the normal date of payment.

Depreciable Amount

Cost of a non-current (fixed) asset minus residual value.

Depreciation

The systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount is cost less residual value.

Derecognition

The act of removing an item from the financial statements because the item no longer satisfies the conditions for recognition.

Difference on Consolidation

Difference between fair value of the payment for a subsidiary and the fair value of net assets acquired, more commonly called goodwill.

Direct Method (of Operating Cash Flow)

Presents cash inflows and cash outflows.

Directive

A document issued by the European Union requiring all Member States to adapt their national law to be consistent with the Directive.

Director(s)

Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.

Disclosed, Disclosure

An item which is reported in the notes to the accounts is said to be disclosed but not recognised.

Discount Received

A supplier of goods or services allows a business to deduct an amount called a discount, for prompt payment of an invoiced amount.

The discount is often expressed a percentage of the invoiced amount.

Dividend

Amount paid to a shareholder, usually in the form of cash, as a reward for investment in the company.

The amount of dividend paid is proportionate to the number of shares
held.

Dividend Cover

Earnings per share divided by dividend per share.

Dividend Yield

Dividend per share divided by current market price.

Doubtful Debts

Amounts due from credit customers where there is concern that the customer may be unable to pay.

Drawings

Cash taken for personal use, in sole trader or partnership business, treated as a reduction of ownership interest.


AVVERTENZE D'UTILIZZO: Il presente glossario contiene la definizione dei termini indicati con riferimento alla Contabilità Finanziaria.
La spiegazione di ciascuno dei termini indicati in questo glossario è di carattere meramente orientativo e priva di valore legale; si raccomanda, quindi, di tenere conto del contesto e dell'evento in cui essi vanno applicati, in quanto il significato loro attribuito potrebbe differire rispetto a quello qui rappresentato.

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