Examples of using Equity component in English and their translations into Indonesian
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Colloquial
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Ecclesiastic
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Ecclesiastic
Any equity component previously recognised shall remain within equity. .
(b)the amount of consideration relating to the equity component is recognised in equity. .
The original equity component recognised at inception remained in equity. .
Accordingly, in all cases, the entity presents the liability and equity components separately on its balance sheet.
Any equity component previously recognised shall remain within equity. .
People also translate
Accordingly, in all cases, the entity presents the liability and equity components separately in its statement of financial position.
The equity component of all of these ratios is often stated in book or carrying value terms.
For the seven funds offered, the equity component ranges from zero to a maximum of 100 percent.
The equity component of compensation schemes for board members and employees should be subject to shareholder approval.
The carrying amount of the liability component is calculated by measuring the fair value of a similarliability that does not have an associated equity component.
The original equity component remains as equity although it may be transferred from one line item.
The issuer of a non-derivative financial instrument shall evaluate the terms of thefinancial instrument to determine whether it contains both a liability and an equity component.
Any dividends paid relate to the equity component and, accordingly, are recognised as a distribution of profit or loss.
Paragraph 28 requires the issuer of such afinancial instrument to present the liability component and the equity component separately in the statement of financial.
The original equity component remains as equity(although it may be transferred from one line item within equity to another).
FORU capital structure consists of debt, which includes loans and equity owners of the parent entity, comprising of issued capital,retained earnings and other equity components.
The original equity component remains as equity(although it may be transferred from one line item within equity to another).
The following example illustrates theapplication of paragraph 62 to the separation of the liability and equity components of a compound financial instrument with multiple embedded derivative features.
The equation resulting from making these substitutions in the accounting equation may be referred to as the expanded accounting equation,because it yields the breakdown of the equity component of the equation.
Classification of the liability and equity components of a convertible debt instrument is not revised as a result of a change in the likelihood that the equity conversion option will be exercised.
The value of any derivative features such as a call optionembedded in the compound financial instrument other than the equity component such as an equity conversion option is included in the liability component. .
Classification of the liability and equity components of a convertible instrument is not revised as a result of a change in the likelihood that a conversion option will be exercised, even when exercise of the option may appear to have become economically advantageous to some holders.
Under the approach described in paragraph 31, the issuer of a bond convertible into ordinary shares first determines the carrying amount of the liability component by measuring the fair value of a similar liability(including any embedded non-equity derivative features)that does not have an associated equity component.
If an entity has issued an instrument that contains both a liability and an equity component(see paragraph 28 of IAS 32) and the instrument has multiple embedded derivatives whose values are interdependent(such as a callable convertible debt instrument), it shall disclose the existence of those features.
For debt securities that are transferred to the available for sale from the held to maturity, profits or unrealized losses on thetransfer date should be fixed are reported in the equity component separately, but must be amortized over the useful effect in a manner consistent with the amortization of premiums or discount.
If an entity has issued an instrument that contains both a liability and an equity component(see paragraph 58 of AS 31) and the instrument has multiple embedded derivatives whose values are interdependent(such as a callable convertible debt instrument), it should disclose the existence of those features.
This equation is part of the transaction analysis model, for which we also write Owner's equity Contributed Capital+ Retained Earnings Retained Earnings Net Income- Dividends and Net Income Income- Expenses The equation resulting from making these substitutions in the accounting equation may be referred to as the expanded accounting equation,because it yields the breakdown of the equity component of the equation.
If an entity has granted the counterparty the right to choose whether a share-based payment transaction is settled in cash* or by issuing equity instruments, the entity has granted a compound financial instrument, which includes a debt component(ie thecounterparty's right to demand payment in cash) and an equity component(ie the counterparty's right to demand settlement in equity instruments rather than in cash).