Deflation Accounting
Deflation accounting adjusts financial statements to reflect the impact of decreasing price levels in an economy. While less common than inflation adjustments, it ensures that asset values and income figures remain realistic. It helps maintain comparability and accuracy in financial reporting during periods of falling prices.
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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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