ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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IRD, dependent upon usage, can mean Interest Rate Derivatives (finance), Inland Revenue Department (New Zealands tax revenue collection department), or Interest Rate Differential.
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ADJUSTED EARNINGS PER SHARE is a non-GAAP financial measure of earnings per share. Dependent upon the entity, it may or may not include what would normally be included in a GAAP sanctioned earnings per share calculation.
CONTRACT REVENUES are the revenues recognized under % of completion method.