381 definitions found
AASB 141
Definition
8
The following terms are used in this Standard with the meanings specified: …
AASB 141
Definition
8[1]
Carrying amount is the amount at which an asset is recognised in the statement of financial position. …
AASB 141
Definition
8[2]
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 …
AASB 141
Definition
8[3]
Government grants are as defined in AASB 120 . …
AASB 1039
Definition
36
In this Standard, technical terms have the same meaning as in the relevant Accounting Standards applied in the preparation of the financial report for the current reporting …
AASB 1039
Definition
37
The terms ‘concise report’, ‘concise financial report’, ‘financial report’, ‘listed company’ and ‘members’ have the meanings as given or used in Chapter 2M of the Corporations …
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 …