339 definitions found
AASB 17
Definition
A[21]
The compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts …
AASB 17
Definition
A[22]
Items that determine some of the amounts payable to a policyholder . Underlying items can comprise any items; for example, a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the …
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 10
Definition
A[1]
The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic …
AASB 10
Definition
A[2]
An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the …
AASB 10
Definition
A[3]
An entity with decision-making rights that is either a principal or an agent for other parties. …
AASB 10
Definition
A[5]
An entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital …
AASB 10
Definition
A[6]
Equity in a subsidiary not attributable, directly or indirectly, to a parent . …