Englisha group of enterprises accelerating dividend accounting assumptionaccounting estimates accounting foraccounting incomeaccounting periodaccounting policies accounting profitaccounting treatmentaccrualaccrual basis accrual for employeeaccrued liabilities accumulated amortizationaccumulated exchange differenceaccumulated profits or losses accumulating compensated absences acquireeacquireracquisitionacquisition feeactive marketactual rate actuarial assumptionsactuarial gains and lossesacruarial present value of promised benefitsactuarial present value of promised retirement benefitactuarial reportactuarial techniqueactuarial valuationactuaryadditionaladditional considerationadministrative expensesadvanceaggregateaggregate valueallocateallowanceallowed alternative treatmentamortizationamortization methodamortization periodamortized costamountamount recoverableancillary costsannual reportanticipated futuer transactionsanti-dilutiveappropriationarm's length transactionasking priceassessassetassignmentassociateattributableauthorised for issueavailable-for-saleaverage carrying amountaverage ratebalance between benefit and costbalance sheetbalance sheet ratebalance sheet liability methodbank overdraftsbasic earnings per sharebeginning of the periodbenchmark treatmentsbeneficiarybest estimatebid bondsbid pricebillsbinding sale agreementboard of directorsbonusbonus issuebonus planborrowing aggreementsborrowing costbottom-up testbranchbrokeragebusiness combination business combination which is an acquisitionbusiness segmentbuy back buying segmentcall optioncallablecallable debtcapcapitalcapital approachcapital asset pricing modelcapital commitmentcapital contributionscapital gain capital maintenancecapital trasactionscapitalisationcapitalization issuescapitalization rate carry forwardcarry forward of unused tax creditcarry forward o...