322 definitions found
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
AASB 138
Definition
8[2]
An asset is a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. …
AASB 4
Definition
A[16]
An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash …
AASB 4
Definition
A[17]
A party that has a right to compensation under an insurance contract if an insured event occurs. …
AASB 4
Definition
A[18]
A cedant’s net contractual rights under a reinsurance contract . …
AASB 4
Definition
A[19]
An insurance contract issued by one insurer (the reinsurer ) to compensate another insurer (the cedant ) for losses on one or more contracts issued by the …
AASB 4
Definition
A[20]
The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs. …
AASB 4
Definition
A[21]
Account for the components of a contract as if they were separate contracts. Additional Australian defined terms – see Appendix …
AASB 4
Definition
A[2]
A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate …