383 definitions found
AASB 7
Definition
A[1]
The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. …
AASB 7
Definition
A[2]
Rating of credit risk based on the risk of a default occurring on the financial instrument. …
AASB 7
Definition
A[3]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange …
AASB 7
Definition
A[4]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. …
AASB 7
Definition
A[5]
The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial …
AASB 7
Definition
A[6]
Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …
AASB 7
Definition
A[7]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk , interest rate risk and other price risk …
AASB 7
Definition
A[8]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk ), whether those changes are caused by factors specific to …
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 …