381 definitions found
AASB 11
Definition
A[6]
A party to a joint venture that has joint control of that joint venture. …
AASB 11
Definition
A[7]
An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …
AASB 4
Definition
C[1]
An insurance contract that is not a life insurance contract . …
AASB 4
Definition
C[2]
An insurance contract , or a financial instrument with a discretionary participation feature , regulated under the Life Insurance Act 1995 , and similar contracts issued by entities operating outside …
AASB 123
Definition
5[1]
Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. …
AASB 123
Definition
5[2]
A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. …
AASB 141
Definition
5
The following terms are used in this Standard with the meanings specified: …
AASB 141
Definition
5[1]
Agricultural activity is the management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological …
AASB 141
Definition
5[2]
Agricultural produce is the harvested produce of the entity’s biological assets. …
AASB 141
Definition
5[3]
A bearer plant is a living plant that: (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental …