Examlex
AASB 6 deals with the financial recording and performance of an entity and must be applied by all companies.
Net Present Value (NPV)
The gap between the current value of cash entering and the current value of cash exiting over a timeframe, employed in investment planning to evaluate the profitability of projects.
Capital Cost Allowance (CCA)
Depreciation for tax purposes, not necessarily the same as depreciation under International Financial Reporting Standards; depreciation method under Canadian tax law allowing for the accelerated write-off of property under various classifications.
After-Tax Operating Income
The income a company generates from its operations after subtracting taxes.
Required Return
The minimum expected return by investors for investing in a particular security or project, reflecting the risk level.
Q4: If a company is listed in the
Q14: Construction costs plus gross profit earned to
Q16: The costs-written-off-and-reinstated method permits the reversal of
Q21: Which of the following are considered expenses
Q24: AASB 8 requires a number of reconciliations
Q29: AAS 25 "Financial Reporting by Superannuation Plans"
Q42: Since the introduction of the tax consolidation
Q55: AASB 2 requires the re-measurement of equity-settled
Q65: If a company has created a forfeited
Q70: Under AASB 139, an entity is required