383 definitions found
AASB 112
Definition
5[8]
The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. …
AASB 112
Definition
6
Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). …
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
AASB 4
Definition
A[9]
An obligation to pay guaranteed benefits , included in a contract that contains a discretionary participation feature . …
AASB 4
Definition
A[10]
An insurer’s net contractual rights under an insurance contract . …
AASB 4
Definition
A[11]
A contract under which one party (the insurer ) accepts significant insurance risk from another party (the policyholder ) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event ) adversely affects the …
AASB 4
Definition
A[12]
An insurer’s net contractual obligations under an insurance contract . …
AASB 4
Definition
A[13]
Risk, other than financial risk , transferred from the holder of a contract to the issuer. …
AASB 4
Definition
A[14]
An uncertain future event that is covered by an insurance contract and creates insurance risk . …
AASB 4
Definition
A[15]
The party that has an obligation under an insurance contract to compensate a policyholder if an insured event occurs. …