333 definitions found
AASB 102
Definition
Aus6.1[3]
In respect of not-for-profit entities, inventories held for distribution are assets: (a) held for distribution at no or nominal consideration in the ordinary course of operations; (b) in the process of production for distribution at no or nominal …
AASB 102
Definition
Aus6.1[2]
In respect of not-for-profit entities, current replacement cost is the cost the entity would incur to acquire the asset at the end of the reporting …
AASB 6
Definition
A[2]
Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are …
AASB 6
Definition
A[3]
The search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and …
AASB 6
Definition
A[1]
Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. …
AASB 4
Definition
A[2]
A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate …
AASB 4
Definition
A[3]
An insurance contract that is not a reinsurance contract . …
AASB 4
Definition
A[4]
A contractual right to receive, as a supplement to guaranteed benefits , additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the …
AASB 4
Definition
A[5]
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 …