Examlex
As prescribed in AASB 3 Business Combinations,when an acquirer makes a bargain purchase,the acquirer recognises the excess as goodwill on acquisition date.
Phase Voltage
The amount of voltage measured across a single phase of a three-phase load or power supply.
Line Voltage
The voltage as measured between the lines of a three-phase system.
Delta-Connected
A method of connecting three components of an electrical circuit where each component is connected end-to-end to form a closed loop or triangle.
Phase Current
The amount of current flowing in the phase of a three-phase load or power supply.
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