Derecognition
Derecognition is the removal of an asset or liability from the balance sheet when it no longer meets recognition criteria. This may occur due to sale, disposal, or settlement. Proper derecognition ensures financial statements reflect only existing obligations and resources, maintaining accuracy and compliance with accounting frameworks.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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