219 definitions found
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 . …
AASB 1056
Definition
A[6]
An entity that is: (a) regulated under the Superannuation Industry (Supervision) Act 1993 , or similar legislative requirements in the case of an exempt public sector superannuation plan; and (b) established and maintained: (i) in order to receive …
AASB 1056
Definition
A[7]
The value of benefits to which members or their beneficiaries would be entitled on voluntary withdrawal from the superannuation entity or on becoming entitled to a pension or deferred benefit as at the end of the reporting period. In the context of a …
AASB S1
Definition
A[1]
An entity’s system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the entity’s strategic purposes and create value for the entity and hence generate cash flows over the short, medium and long …
AASB S1
Definition
A[2]
A specific sustainability-related risk or opportunity based on the activities conducted by entities within a particular industry as set out in an Australian Sustainability Reporting Standard or a SASB …
AASB S1
Definition
A[3]
Reports that provide financial information about a reporting entity that is useful to primary users in making decisions relating to providing resources to the entity. Those decisions involve decisions about: (a) buying, selling or holding equity and …