A
- accounting estimates
- accounting policies
- accounting profit
- acquiree
- acquirer
- acquisition date
- active market
- actuarial gains and losses
- actuarial present value of promised retirement benefits
- aggregation
- agricultural activity
- agricultural produce
- amortisation
- amortised cost of a financial asset or financial liability
- antidilution
- asset
- asset ceiling
- assets held by a long‑term employee benefit fund
- associate
