Search Definitions

The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its …

A joint arrangement is an arrangement of which two or more parties have joint control. …

Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing …

A joint venture is a joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the …

A joint venturer is a party to a joint venture that has joint control of that joint venture. …

Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control of those …

Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction …

A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …

Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share …

Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of …