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EPS Dilution

A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...

Dilution

A decrease in earnings per share (EPS) or an increase in loss per share (LPS) that results from the possibility...

Financial Instrument

Any contract or contractual agreement that gives rise to a financial asset (cash, an equity instrument issued by another entity,...

Entity-Specific Value

In connection with assets, it is the present value of the cash flows that are expected to result from the...

Onerous Contract

A contract whose costs outweigh its potential benefits. More specifically, the unavoidable costs of meeting the obligations under this contract...

WDV

The written down value (WDV) of an asset is its current replacement cost less accumulated depreciation. In general, this value...

WDRC

The written down replacement cost (WDRC) of an asset is its current replacement cost less accumulated depreciation. In general, this...

Written Down Replacement Cost

The written down replacement cost of an asset is its current replacement cost less accumulated depreciation. In general, this value...

Written Down Replacement Value

The written down replacement value of an asset is its current replacement cost less accumulated depreciation. In general, this value...

Written Down Value

The written down value of an asset is its current replacement cost less accumulated depreciation. In general, this value reflects...