431 definitions found
AASB 121
Definition
8[12]
Spot exchange rate is the exchange rate for immediate delivery. …
AASB 102
Definition
6
The following terms are used in this Standard with the meanings specified: …
AASB 102
Definition
6[1]
Inventories are assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of …
AASB 102
Definition
6[2]
Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the …
AASB 102
Definition
6[3]
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 102
Definition
Aus6.1
This appendix is an integral part of AASB 102 . …
AASB 102
Definition
Aus6.1
The following terms are also used in this Standard with the meanings specified. …
AASB 102
Definition
Aus6.1[1]
A not-for-profit entity is an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent entity and each of the entities that it controls. …
AASB 102
Definition
Aus6.1[3]
In respect of not-for-profit entities, inventories held for distribution are assets: (a) held for distribution at no or nominal consideration in the ordinary course of operations; (b) in the process of production for distribution at no or nominal …
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: • …