Search Definitions

Owners are holders of instruments classified as equity. …

Profit or loss is the total of income less expenses, excluding the components of other comprehensive income. …

Reclassification adjustments are amounts reclassified to profit or loss in the current period that were recognised in other comprehensive income in the current or previous …

Total comprehensive income is the change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. Total comprehensive income comprises all …

Cash comprises cash on hand and demand deposits. …

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in …

Cash flows are inflows and outflows of cash and cash equivalents. …

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing …

Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. …

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the …