Financial Accounting Terms with "E"
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Glossary of Financial Accounting - Glossario Contabilità Finanziaria
Earnings for Ordinary Shareholders: profit after deducting interest charges and taxation and after deducting preference dividends (but before deducting extraordinary items).
Earnings for Ordinary Shareholders: profit after deducting interest charges and taxation and after deducting preference dividends (but before deducting extraordinary items).
Earnings per Share: calculated as earnings for ordinary shareholders divided by the number of shares which have been issued by the company.
Earnings per Share: calculated as earnings for ordinary shareholders divided by the number of shares which have been issued by the company.
Effective Interest Rate: the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument.
Effective Interest Rate: the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument.
Efficient Markets Hypothesis: share prices in a stick market react immediately to the announcement of new information.
Efficient Markets Hypothesis: share prices in a stick market react immediately to the announcement of new information.
Endorsed: international financial reporting standards approved for use in Member States of the European Union through a formal process of endorsement.
Endorsed: international financial reporting standards approved for use in Member States of the European Union through a formal process of endorsement.
Endorsement: see endorsed.
Endorsement: see endorsed.
Enterprise: a business activity or a commercial project.
Enterprise: a business activity or a commercial project.
Entity, Entities: something that exists independently, such as a business which exists independently of the owner.
Entity, Entities: something that exists independently, such as a business which exists independently of the owner.
Entry Price: the value of entering into acquisition of an asset or liability, usually replacement cost.
Entry Price: the value of entering into acquisition of an asset or liability, usually replacement cost.
Equities Analyst: a person who investigates and writes reports on ordinary share investments in companies (usually for the benefit of investors in shares).
Equities Analyst: a person who investigates and writes reports on ordinary share investments in companies (usually for the benefit of investors in shares).
Equity: a description applied to the ordinary share capital of an entity.
Equity: a description applied to the ordinary share capital of an entity.
Equity Accounting: reports in the balance sheet the parent or group's share of the investment in the share capital and reserves of an associated company.
Equity Accounting: reports in the balance sheet the parent or group's share of the investment in the share capital and reserves of an associated company.
Equity Interest: see ownership interest.
Equity Interest: see ownership interest.
Equity Portfolio: a collection of equity shares.
Equity Portfolio: a collection of equity shares.
Equity Shares: shares in a company which participate in sharing dividends and in sharing any surplus on winding up, after all liabilities have been met.
Equity Shares: shares in a company which participate in sharing dividends and in sharing any surplus on winding up, after all liabilities have been met.
Eurobond Market: a market in which bonds are issued in the capital market of one country to a non-resident borrower from another country.
Eurobond Market: a market in which bonds are issued in the capital market of one country to a non-resident borrower from another country.
Exit Price: see exit value.
Exit Price: see exit value.
Exit Value: a method of valuing assets and liabilities based on selling prices, as an alternative to historical cost.
Exit Value: a method of valuing assets and liabilities based on selling prices, as an alternative to historical cost.
Expense: an expense is caused by a transaction or event arising during the ordinary activities of the business which causes a decrease in the ownership interest.
Expense: an expense is caused by a transaction or event arising during the ordinary activities of the business which causes a decrease in the ownership interest.
External Reporting: reporting financial information to those users with a valid claim to receive it, but who are not allowed access to the day-to-day records of the business.
External Reporting: reporting financial information to those users with a valid claim to receive it, but who are not allowed access to the day-to-day records of the business.
External Users (of Financial Statements): users of financial statements who have a valid interest but are not permitted access to the day-to-day records of the company.
External Users (of Financial Statements): users of financial statements who have a valid interest but are not permitted access to the day-to-day records of the company.