16 paragraphs found in AASB 133
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… options on diluted earnings per share Example 5A Determining the exercise price of employee share options … 9 Calculation of weighted average number of shares: determining the order in which to include dilutive instruments … the date of issue. In consideration of the dividend payment terms, however, the class A preference shares were issued at …
… at the beginning of Year 1. The bonds have a three-year term, and are issued at par with a face value of CU1,000 per …
… the date of issue. In consideration of the dividend payment terms, however, the class A preference shares were issued at … dividend per class A preference share is deducted to determine the profit or loss attributable to ordinary equity …
… at the beginning of Year 1. The bonds have a three-year term, and are issued at par with a face value of CU1,000 per … three years. The liability and equity components would be determined in accordance with AASB 132 Financial Instruments: …