270 definitions found
AASB S2
Definition
A[16]
Indirect greenhouse gas emissions (not included in Scope 2 greenhouse gas emissions ) that occur in the value chain of an entity, including both upstream and downstream emissions. Scope 3 greenhouse gas emissions include the Scope 3 categories in the …
AASB S2
Definition
A[17]
Scope 3 greenhouse gas emissions are categorised into these 15 categories—as described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011): (1) purchased goods and services; (2) capital goods; (3) …
AASB S2
Definition
A[18]
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 S2
Definition
A[20]
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 debt …
AASB S2
Definition
A[21]
Applying a requirement is impracticable when an entity cannot apply it after making every reasonable effort to do so. …
AASB S2
Definition
A[22]
Existing and potential investors, lenders and other creditors. …
AASB S2
Definition
A[23]
The full range of interactions, resources and relationships related to a reporting entity’s business model and the external environment in which it operates. A value chain encompasses the interactions, resources and relationships an entity uses and …
AASB S2
Definition
AusA1
Notwithstanding the general definitions in the above table, in respect of not-for-profit entities the following terms are described in the Framework for the Preparation and Presentation of Financial Statements (as amended to March 2020) and are used in …