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For the purposes of this IFRS (editor: IFRS 3), equity interests is used broadly to mean ownership interests of investor‑owned entities and owner, member or participant interests of mutual entities.         IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the … Read more

Net investment in a foreign operation is the amount of the reporting entity’s interest in the net assets of that operation.         IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally … Read more

A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged (paragraphs 78–84 and Appendix A paragraphs AG98–AG101 elaborate on the definition of … Read more

Depreciation (Amortisation) is the systematic allocation of the depreciable amount of an asset over its useful life¹. 1 In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning. OR Amortisation is the systematic allocation of the depreciable amount of an intangible asset … Read more

A performance condition upon which the exercise price, vesting or exercisability of an equity instrument depends that is related to the market price (or value) of the entity’s equity instruments (or the equity instruments of another entity in the same group), such as: attaining a specified share price or a specified amount of intrinsic value … Read more

A financial instrument that gives the holder the right to purchase ordinary shares.           IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) IFRS Standards for all … Read more

Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares.         IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or amended) … Read more

Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.         IFRS terms or definitions come from the Official Journal of the European Union (© … Read more

A vesting condition that requires the counterparty to complete a specified period of service during which services are provided to the entity. If the counterparty, regardless of the reason, ceases to provide service during the vesting period, it has failed to satisfy the condition. A service condition does not require a performance target to be … Read more

A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions.         IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or … Read more