Appendix A -- Defined terms [further paragraphs]

A[13]

The following terms are defined in AASB 11, AASB 12 Disclosure of Interests in Other Entities, AASB 128 or AASB 124 Related Party Disclosures and are used in this Standard with the meanings specified in those Standards:

  • associate
  • interest in another entity
  • joint venture
  • key management personnel
  • related party
  • significant influence.