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A government-related entity is an entity that is controlled, jointly controlled or significantly influenced by a government. …

The terms ‘control’ and ‘investment entity’, ‘joint control’ and ‘significant influence’ are defined in AASB 10 Consolidated Financial Statements , AASB 11 Joint Arrangements and AASB 128 Investments in Associates and Joint Ventures respectively and are …

The following terms are used in this Standard with the meanings specified: …

Cash comprises cash on hand and demand deposits. …

Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in …

Cash flows are inflows and outflows of cash and cash equivalents. …

Operating activities are the principal revenue-producing activities of the entity and other activities that are not investing or financing …

Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. …

Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of the …

Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to an …