383 definitions found
AASB 1004
Definition
A[2]
Future economic benefits that have been contributed to the entity by parties external to the entity, other than those which result in liabilities of the entity, that give rise to a financial interest in the net assets of the entity which: (a) …
AASB 1004
Definition
A[3]
A transfer in which the entity receives assets or services or has liabilities extinguished without directly giving approximately equal value in exchange to the other party or parties to the …
AASB 1004
Definition
A[4]
The reallocation or reorganisation of assets, liabilities, activities and responsibilities amongst the entities that the government controls that occurs as a consequence of a rearrangement in the way in which activities and responsibilities as prescribed …
AASB 139
Definition
8
The terms defined in AASB 13 , AASB 9 and AASB 132 are used in this Standard with the meanings specified in Appendix A of AASB 13 , Appendix A of AASB 9 and paragraph 11 of AASB 132 . AASB 13 , AASB 9 and AASB 132 define the following terms: • …
AASB 139
Definition
9
The following terms are used in this Standard with the meanings specified: …
AASB 139
Definition
9[1]
A firm commitment is a binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or …
AASB 139
Definition
9[2]
A forecast transaction is an uncommitted but anticipated future transaction. …
AASB 139
Definition
9[3]
A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected …
AASB 139
Definition
9[4]
A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged ( …