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.