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333 definitions found
AASB 1039 Definition 37
The terms ‘concise report’, ‘concise financial report’, ‘financial report’, ‘listed company’ and ‘members’ have the meanings as given or used in Chapter 2M of the Corporations …
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AASB 1059 Definition A[1]
An agreement between two or more parties that creates enforceable rights and obligations. …
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AASB 1059 Definition A[2]
The entity that grants the right to access the service concession asset to the operator . …
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AASB 1059 Definition A[3]
The entity that has a right of access to the service concession asset to provide public services. …
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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 …
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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 …
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AASB 110 Definition 3[1]
Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified: (a) those that …
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AASB 133 Definition 5[1]
Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction …
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AASB 133 Definition 5[2]
A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …
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AASB 133 Definition 5[3]
Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share …
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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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