370 definitions found
AASB 1059
Definition
A[1]
An agreement between two or more parties that creates enforceable rights and obligations. …
AASB 1059
Definition
A[2]
The entity that grants the right to access the service concession asset to the operator . …
AASB 1059
Definition
A[3]
The entity that has a right of access to the service concession asset to provide public services. …
AASB 1059
Definition
A[4]
A contract effective during the reporting period between a grantor and an operator in which: (a) the operator has the right of access to the service concession asset (or assets) to provide public services on behalf of the grantor for a specified period of …
AASB 1059
Definition
A[5]
An asset (other than goodwill) to which the operator has the right of access to provide public services on behalf of the grantor in a service concession arrangement that: (a) the operator constructs, develops, upgrades or replaces major components, or …
AASB 102
Definition
6
The following terms are used in this Standard with the meanings specified: …
AASB 102
Definition
6[1]
Inventories are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of …
AASB 102
Definition
6[2]
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the …
AASB 102
Definition
6[3]
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 Fair Value Measurement …