467 definitions found
AASB 9
Definition
A[24]
A financial asset is past due when a counterparty has failed to make a payment when that payment was contractually due. …
AASB 9
Definition
A[25]
Purchased or originated financial asset(s) that are credit-impaired on initial recognition. …
AASB 9
Definition
A[26]
The first day of the first reporting period following the change in business model that results in an entity reclassifying financial …
AASB 9
Definition
A[27]
A purchase or sale of a financial asset under a contract whose terms require delivery of the asset within the time frame established generally by regulation or convention in the marketplace …
AASB 9
Definition
A[28]
Incremental costs that are directly attributable to the acquisition, issue or disposal of a financial asset or financial liability (see paragraph B5.4.8 ). An incremental cost is one that would not have been incurred if the entity had not acquired, issued …
AASB 136
Definition
Aus6.2
The following terms are also used in this Standard with the meaning specified. …
AASB 136
Definition
Aus6.2[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 and each of the entities that it …
AASB 127
Definition
4
The following terms are used in this Standard with the meanings specified: …
AASB 127
Definition
4[1]
Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic …