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457 definitions found
AASB 133 Definition 5[2]
A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …
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AASB 133 Definition 5[3]
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 …
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AASB 133 Definition 5[4]
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 …
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AASB 133 Definition 5[5]
Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares. …
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AASB 133 Definition 5[6]
An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments. …
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AASB 133 Definition 5[7]
A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares. …
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AASB 133 Definition 5[8]
Put options on ordinary shares are contracts that give the holder the right to sell ordinary shares at a specified price for a given …
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SAC 1 Definition 6
For the purposes of this Statement: …
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SAC 1 Definition 6[1]
“control” means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in achieving the objectives of the …
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SAC 1 Definition 6[2]
“economic entity” means a group of entities comprising a controlling entity and one or more controlled entities operating together to achieve objectives consistent with those of the controlling …
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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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