Appendix D -- Australian defined terms
This appendix is an integral part of the Standard.
Aus6.1
[Deleted by the AASB]
Aus6.2
The following terms are also used in this Standard with the meaning specified.
Aus6.2[1]
A not-for-profit entity is an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent and each of the entities that it controls.