Examples of Gains in a sentence
Gains and losses on the disposal of an entity include the carrying amount of goodwill relating to the entity sold.
Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Gains and losses on disposals are determined by comparing proceeds with the carrying amount.
Gains or losses on disposals to non-controlling interests are also recorded in equity.
Gains and losses are recognised in profit or loss when the asset is derecognised, modified or impaired.