basic earnings per share
Created Sep 18, 2024 (06:11)
by Kee, Benard
Definition
Profit or loss attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).
Label(s)
borrowing costs
Created Sep 18, 2024 (06:11)
by Kee, Benard
Definition
Interest and other costs that an entity incurs in connection with the borrowing of funds.
Label(s)
business
Created Sep 18, 2024 (06:11)
by Kee, Benard
Definition
An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants.
Label(s)
business combination
Created Sep 18, 2024 (06:11)
by Kee, Benard
Definition
A transaction or other event in which an acquirer obtains control of one or more businesses.
Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in IFRS 3.
