Examlex
Cash flow per share is usually higher than earnings per share.
IAS 41
IAS 41 is an International Accounting Standard that addresses the accounting for agricultural activity, including the management of the biological transformation and harvest of biological assets.
Investment Property
Real estate property that has been purchased with the intention of earning a return on the investment through rental income, the future resale of the property, or both.
AASB 140
The Australian Accounting Standards Board regulation relating to the accounting for investment property.
IAS 40
A standard issued by the International Accounting Standards Board related to the accounting for investment property.
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