Earnings and Entry price: Difference between pages

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imported>Doug Williamson
(Mend link.)
 
imported>Doug Williamson
(Create the page. Source: IFRS 13, page A629)
 
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1. ''Shareholder profits.''
The price paid to acquire an asset or received to assume a liability in an exchange transaction.


In relation to a UK firm, its profits available for distribution to ordinary shareholders. 
==See also==
 
*[[IFRS 13]]
Also known as Net Profit.
*[[Fair value]]
 
 
2. ''Profits.''
 
In relation to firms more generally, their profits.
 
 
3. ''Income.''
 
Any stream of income or profits, for example interest earnings.
 
 
4. ''Earned income.''
 
In relation to individuals, their earned income, for example salary. 
 
Distinguished from their investment income and their capital gains.  This distinction is important in relation to individual taxation, and in relation to pensions.
 
 
== See also ==
* [[Adjusted earnings]]
* [[Diluted earnings per share]]
* [[Distribution]]
* [[Dividend payout ratio]]
* [[Earnings at risk]]
* [[Earnings cap]]
* [[Earnings credit allowance]]
* [[Earnings multiples]]
* [[Earnings per share]]  (EPS)
* [[Earnings yield]]
* [[EBIT]]
* [[EBITDA]]
* [[Interest]]
* [[Invisible earnings]]
* [[Lower earnings limit]]
* [[Multiples valuation]]
* [[Net profit]]
* [[Non-GAAP earnings]]
* [[Owner earnings]]
* [[Profit after tax]]  (PAT)
* [[Projected earnings]]
* [[Price to earnings ratio]]  (PER)
* [[Retained earnings]]
* [[Shareholders cash flow]]
* [[Upper earnings limit]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 16:08, 26 July 2015

The price paid to acquire an asset or received to assume a liability in an exchange transaction.

See also