Examlex
AASB 133 applies to the computation and presentation of earnings per share by:
Net Income
The total profit of a company after all expenses and taxes have been subtracted from revenues.
Capital Employed
The total amount of capital used for the acquisition of profits by a firm or project, including equity, debt, and long-term liabilities.
Transfer Pricing Policy
Regulations and practices concerning the pricing of goods, services, and intangibles transferred within an organization between different business units or divisions.
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