ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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NON-CASH FINANCING & INVESTING Definition
NON-CASH FINANCING & INVESTING is where information about transactions and other events that do not result in any cash flows during the financial year but affect assets and liabilities that are recognized must be disclosed in the financial report where the transactions and other events: a. involve parties external to the entity; and b. relate to the financing or investing activities of the entity.
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IN-KIND is the value of goods or services provided for which money would have otherwise been paid.
ODD LOT is a quantity of securities less than the accepted unit of trading.