1 A B C D E F G H I J K L M N O P Q R S T U V W

Stand-alone selling price

Stand-alone selling price (of a good or service) – The price at which an entity would sell a promised good or service separately to a customer.





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Step-up clause

A dividend clause on a financial instrument that would increase the dividend payable on the instrument at a pre- determined date in the future unless the instrument is called beforehand by the issuer.






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Structured entity

An entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements.

Paragraphs B22–B24 provide further information about structured entities.

IFRS 12 Definition





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