Examlex
One of the key reasons for issuing AASB 13 Fair Value Measurement was to establish a single source of guidance for all fair value measurements required or permitted by IFRSs to reduce complexity and improve consistency in their application.
Dividends
Dividends are payments made by a corporation to its shareholder members, representing a portion of the corporate profits distributed.
Dividend-payout Ratio
The percentage of net income paid to shareholders in the form of dividends.
Share Price
The price of a single share of a number of saleable stocks of a company, derivative, or other financial asset.
Plowback Ratio
Plowback Ratio, also known as the retention ratio, is the proportion of earnings that a company retains and reinvests in its operations, rather than distributing as dividends.
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