Search Definitions

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

Carrying amount is the amount at which an asset is recognised in the statement of financial position. …

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 Fair Value Measurement …

Government grants are as defined in AASB 120 . …

[Deleted] …

A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments …

Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as …

A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. [5] , [AusCF5] …

The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement …

A share-based payment transaction in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options ), or (b) receives goods or services but has no obligation to settle the transaction …