Glossary of Financial Accounting Terms
GlossarioTermini Contabilità Finanziaria



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Realised Profit, Realisation

A profit arising from revenue which has been earned by the entity and for which there is a reasonable prospect of cash being collected in the near future.

Recognised

An item is recognised when it is included by means of words and amount within the main financial statements of an entity.

Recognition

See recognised.

Registrar of Companies

An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.

Relevance

Qualitative characteristic of influencing the economic decisions of users.

Reliability

Qualitative characteristic of being free from material error and bias, representing faithfully.

Replacement Cost

A measure of current value which estimates the cost of replacing an asset or liability at the DATE of the balance sheet. Justified by reference to value to the business.

Reserves

The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began.

Residual Value

The estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated cost of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Retained Earnings

Accumulated past profits, not distributed in dividends, available to finance INVESTMENT in assets.

Retained Profit

Profit of the period remaining after dividend has been deducted.

Return

The yield or reward from an investment.

Return on Capital Employed

Operating profit before deducting interest and taxation, divided by share capital plus reserves plus long-term loans.

Return on Total Assets

Operating profit before deducting interest and taxation, divided by total assets.

Return on Shareholders' Equity

Profit for shareholders divided by share capital plus reserves.

Return (in Relation to Investment)

The reward earned for investing money in a business. Return may appear in the form of regular cash payments (dividends) to the investor, or in a growth in the value of the amount invested.

Revaluation Reserve

The claim which owners have on the assets of the business because the balance sheet records a MARKET value for an asset that is greater than its historical cost.

Revenue

Created by a transaction or event arising during the ordinary activities of the business which causes an increase in the ownership interest.

Rights Issue

A company gives its existing shareholders the right to buy more shares in proportion to those already held.

Risk (in Relation to Investment)

Factors that may cause the profit or cash flows of the business to fluctuate.


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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