IFRS 6 and Owner earnings: Difference between pages

Revision as of 19:29, 9 November 2013

Owner earnings are defined briefly as:

Earnings after tax; ADD Depreciation and certain other non-cash charges; LESS Capital expenditure requirements; LESS Working capital requirements.

@@ Line 1: / Line 1: @@
-International Financial Reporting Standard 6, dealing with exploration for and evaluation of mineral resources.
+Owner earnings are defined briefly as:
-Issued by the International Accounting Standards Board.
+Earnings after tax;
+ADD
+Depreciation and certain other non-cash charges;
+LESS
+Capital expenditure requirements;
+LESS
+Working capital requirements.
 == See also ==
-* [[International Accounting Standards Board]]
+* [[Earnings]]
+[[Category:Corporate_finance]]