357 definitions found
AASB 124
Definition
9[6]
Government refers to government, government agencies and similar bodies whether local, national or international. …
AASB 124
Definition
9[7]
A government-related entity is an entity that is controlled, jointly controlled or significantly influenced by a government. …
AASB 124
Definition
Aus9.1
The following terms are also used in this Standard with the meaning specified. …
AASB 124
Definition
Aus9.1[1]
Director means: (a) a person who is a director under the Corporations Act; and (b) in the case of entities governed by bodies not called a board of directors, a person who, regardless of the name that is given to the position, is …
AASB 124
Definition
Aus9.1[2]
Remuneration is compensation as defined in this Standard. …
AASB 124
Definition
Aus9.1.1
Although the defined term ‘compensation’ is used in this Standard rather than the term ‘ remuneration ’, both words refer to the same concept and all references in the Corporations Act to the remuneration of directors and executives is taken as referring …
AASB 136
Definition
Aus6.2
The following terms are also used in this Standard with the meaning specified. …
AASB 136
Definition
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 …