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Previously written-off assets are allowed to be reinstated under AASB 136 Impairment of Assets.
Treasury Stock
Shares that were issued and subsequently reacquired by the issuing company, reducing the amount of outstanding stock on the open market.
Stock Dividend
The payment of additional shares to shareholders instead of cash, usually at a fixed rate, often used by companies to conserve cash.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows a company receives from its ongoing operations and external investment sources, as well as all cash outflows that pay for business activities and investments during a given period.
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