Examlex
AASB 124 requires an entity to disclose total compensation of key management personnel.What items are included in key management personnel's remuneration/compensation?
Gross Profit
The financial metric representing the difference between sales and the cost of goods sold.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control them.
Common Stock
Equities representing ownership in a corporation, giving holders voting rights and a share in the company's profits via dividends.
Equity Method
An accounting technique used to record investments in other companies, where the investment's value is adjusted to reflect the investor's share of the company's post-acquisition earnings or losses.
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