232 definitions found
AASB 101
Definition
Aus7.2
In respect of public sector entities, local governments , governments and most, if not all, government departments are reporting entities: …
AASB 101
Definition
Aus7.2[1]
government means the Australian Government, the Government of the Australian Capital Territory, New South Wales, the Northern Territory, Queensland, South Australia, Tasmania, Victoria or Western …
AASB 101
Definition
Aus7.2[2]
government department means a government controlled entity, created pursuant to administrative arrangements or otherwise designated as a government department by the government which controls …
AASB 101
Definition
Aus7.2[3]
local government means an entity comprising all entities controlled by a governing body elected or appointed pursuant to a Local Government Act or similar …
AASB 1056
Definition
A[1]
Benefits the superannuation entity is presently obliged to transfer to members or their beneficiaries in the future as a result of membership up to the end of the reporting …
AASB 1056
Definition
A[2]
An entity that is an approved deposit fund within the meaning of section 10 of the Superannuation Industry (Supervision) Act 1993 …
AASB 1056
Definition
A[3]
A member whose benefits are specified, or are determined, at least in part, by reference to a formula based on their years of membership and/or salary level. Members identified as defined benefit members based on the definition in this Standard are not …
AASB 1056
Definition
A[4]
A member whose benefits are determined by reference to accumulated contributions made on their behalf and/or by them, together with investment earnings thereon. If an individual member’s benefit entitlements have characteristics of both defined benefit …
AASB 1056
Definition
A[5]
An entity that constitutes one or more superannuation plan(s) or an approved deposit fund . …