300 definitions found
AASB 14
Definition
A[7]
The balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in …
AASB 133
Definition
5[1]
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 …
AASB 133
Definition
5[2]
A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …
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 …
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 …
AASB 133
Definition
5[5]
Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares. …
AASB 133
Definition
5[6]
An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments. …
AASB 133
Definition
5[7]
A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares. …
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 …