ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SOM (COM) Definition
SOM (COM) is a currency of Kyrgyzstan.
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SHARE-BASED PAYMENT is a transaction in which the entity receives or acquires goods or services either as consideration for its equity instruments or by incurring liabilities for amounts based on the price of the entity's shares or other equity instruments of the entity. The accounting requirements for the share-based payment depend on how the transaction will be settled, that is, by the issuance of (a) equity, (b) cash, or (c) equity or cash.
VALUATION PROCEDURE is the act, manner, and technique of performing the steps of an appraisal method.