431 definitions found
AASB 1053
Definition
A[2]
Public accountability – an entity has public accountability if: (a) its debt or equity instruments are traded in a public market or it is in the process of issuing such instruments for trading in a public market (a domestic or foreign stock exchange or an …
AASB 1054
Definition
6
The following terms are used in this Standard with the meanings specified. …
AASB 1054
Definition
6[1]
Annual reporting period means the financial year or similar period to which annual financial statements relate. …
AASB 1054
Definition
6[2]
Special purpose financial statements are financial statements other than general purpose financial statements. …
Conceptual Framework
Definition
[1]
The following defined terms are extracted or derived from the relevant paragraphs of the Conceptual Framework for Financial Reporting …
Conceptual Framework
Definition
[1]
The adding together of assets, liabilities, equity, income or expenses that have shared characteristics and are included in the same classification. …
Conceptual Framework
Definition
[2]
A present economic resource controlled by the entity as a result of past events. CF.4.3 …
Conceptual Framework
Definition
[3]
The amount at which an asset, a liability or equity is recognised in the statement of financial position. CF.5.1 …
Conceptual Framework
Definition
[4]
The sorting of assets, liabilities, equity, income or expenses on the basis of shared characteristics for presentation and disclosure purposes. …
Conceptual Framework
Definition
[5]
Financial statements of a reporting entity that comprises two or more entities that are not all linked by a parent-subsidiary relationship. …