The profits/ gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in...

The capital gains that an entity has not realized as it did not sell or dispose of its capital asset(s)-...

The capital gains that an entity realizes when it sells its capital asset(s)- that have already increased in value to...

The capital gains that an entity realizes but cannot distribute tax-free to its shareholders/ owners. This inability to distribute the...

The gains that an entity earns on the sale/ disposal of an asset (in economic terms, a capital asset) which...

The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The gains that are recognized (at the time of initial recognition) as the difference between a transaction price (in relation...

The gains or losses that are recognized (at the time of initial recognition) as the difference between a transaction price...

The gains or losses that are recognized (at the time of initial recognition) as the difference between a transaction price...

In accounting, gains are a component of an entity's income that may, or may not, arise in the ordinary course...